# Federal Holding Co. v. Commissioner

> United States Board of Tax Appeals · May 20, 1925 · 1 B.T.A. 1144

URL: https://www.frixlaw.com/law-library/cases/4487153

## Case

- **Full name:** Appeal of FEDERAL HOLDING CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** May 20, 1925
- **Citations:** 1 B.T.A. 1144; 1925 BTA LEXIS 2640
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** James, Littleton, Teussell
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4487153

## Opinion text

*1145 DECISION.
The income of the taxpayer should be recomputed by allowing a depreciation rate of 3 per cent. Final determination will be settled on consent or on 10 days’ notice, in accordance with Rule 50.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487153. Public record. Not legal advice.