# Albert McLoon & Co. v. Commissioner

> United States Board of Tax Appeals · February 27, 1925 · 1 B.T.A. 637

URL: https://www.frixlaw.com/law-library/cases/4487408

## Case

- **Full name:** Appeal of ALBERT C. McLOON & CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** February 27, 1925
- **Citations:** 1 B.T.A. 637; 1925 BTA LEXIS 2851
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Jabíes, Teussell, Steenhagen, Tbammele
- **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/4487408

## Opinion text

*638 DECISION.
The deficiency in tax must be recomputed by the allowance to the taxpayer of the deduction for depreciation in the amount as originally claimed and conceded by the Commissioner. The final decision will be settled on consent or on 10 days’ notice in accordance with Buie 50.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487408. Public record. Not legal advice.