Home/Board of Tax Appeals/St. Paul Table Co. v. Commissioner

St. Paul Table Co. v. Commissioner

2 B.T.A. 698, 1925 BTA LEXIS 2280
CourtUnited States Board of Tax Appeals
DecidedSeptember 30, 1925
DocketDocket No. 2249.
StatusPublished

This text of 2 B.T.A. 698 (St. Paul Table 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
St. Paul Table Co. v. Commissioner, 2 B.T.A. 698, 1925 BTA LEXIS 2280 (bta 1925).

Opinion

[699]*699OPINION.

Graupner:

The only issue involved in this appeal is whether the Commissioner erred in refusing to allow as a deduction from income the amount of depreciation which taxpayer claimed it sustained, based on March 1, 1913, values. The deductions for depreciation allowed by the Commissioner were based on cost according to the book values carried by taxpayer and, in the absence of sufficient proof that the books and records maintained by the corporation do not reflect actual investment in plant and buildings, the determination of the Commissioner must be approved.

Arundell not participating.

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Related

Appeal of St. Paul Table Co.
2 B.T.A. 698 (Board of Tax Appeals, 1925)

Cite This Page — Counsel Stack

Bluebook (online)
2 B.T.A. 698, 1925 BTA LEXIS 2280, Counsel Stack Legal Research, https://law.counselstack.com/opinion/st-paul-table-co-v-commissioner-bta-1925.