United Studios, Inc. v. Commissioner

Board of Tax Appeals

United Studios, Inc. v. Commissioner

15 B.T.A. 737, 1929 BTA LEXIS 2804

CourtUnited States Board of Tax Appeals

DecidedMarch 6, 1929

DocketDocket No. 23900.

StatusPublished

Cited by1 cases

This text of 15 B.T.A. 737 (United Studios, Inc. 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

United Studios, Inc. v. Commissioner, 15 B.T.A. 737, 1929 BTA LEXIS 2804 (bta 1929).

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Opinion

[738]*738OPINION.

Teussell :

The decision of the issue here presented is controlled by our decision in Robert Brunton Studios, Inc., 15 B. T. A. 727, wherein we held that the same petitioner, then known by that name, was entitled to include in its asset account, subject to depreciation for years prior to the one here involved, the $35,000 item in question. Such allowance should be made and the deficiency redetermined accordingly.

Judgment will be entered pursuant to Rule 50.

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[738]*738OPINION.

Teussell :

The decision of the issue here presented is controlled by our decision in Robert Brunton Studios, Inc., 15 B. T. A. 727, wherein we held that the same petitioner, then known by that name, was entitled to include in its asset account, subject to depreciation for years prior to the one here involved, the $35,000 item in question. Such allowance should be made and the deficiency redetermined accordingly.

Judgment will be entered pursuant to Rule 50.

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Bluebook (online)

15 B.T.A. 737, 1929 BTA LEXIS 2804, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-studios-inc-v-commissioner-bta-1929.

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