Motor Car Supply Co. v. Commissioner

Board of Tax Appeals

Motor Car Supply Co. v. Commissioner

9 B.T.A. 556

CourtUnited States Board of Tax Appeals

DecidedDecember 12, 1927

DocketDocket No. 2088

StatusPublished

This text of 9 B.T.A. 556 (Motor Car Supply Co. v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Motor Car Supply Co. v. Commissioner, 9 B.T.A. 556 (bta 1927).

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Opinion

[557]*557OPINION.

Teussell :

The allowable depreciation for the taxable year in question was depreciation sustained in that year alone. The method of computation used resulted in the inclusion of depreciation accumulated in prior years and not deducted in prior income-tax returns. Appeal of Fort Orange Paper Co., 1 B. T. A. 1230. The action of the Commissioner must, therefore, be affirmed.

Judgment will be entered for the respondent.

Considered by Littleton, Smith, and Love.

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[557]*557OPINION.

Teussell :

The allowable depreciation for the taxable year in question was depreciation sustained in that year alone. The method of computation used resulted in the inclusion of depreciation accumulated in prior years and not deducted in prior income-tax returns. Appeal of Fort Orange Paper Co., 1 B. T. A. 1230. The action of the Commissioner must, therefore, be affirmed.

Judgment will be entered for the respondent.

Considered by Littleton, Smith, and Love.

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Bluebook (online)

9 B.T.A. 556, Counsel Stack Legal Research, https://law.counselstack.com/opinion/motor-car-supply-co-v-commissioner-bta-1927.