# Twin Falls Title & Abstract Co. v. Commissioner

> United States Board of Tax Appeals · April 7, 1925 · 1 B.T.A. 962

URL: https://www.frixlaw.com/law-library/cases/4487529

## Case

- **Full name:** Appeal of THE TWIN FALLS TITLE & ABSTRACT CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** April 7, 1925
- **Citations:** 1 B.T.A. 962; 1925 BTA LEXIS 2733
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Lansdon, Littleton, Gkatjpner
- **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/4487529

## Opinion text

DECISION.
The amount of $122.60, representing depreciation on office furniture and fixtures, is an allowable deduction from gross income for the calendar year 1920, and the deficiency should be recomputed to reflect this item. The determination of the Commissioner with respect to the claimed deductions representing alleged payment for an automobile and depreciation on automobiles, is approved. The amount of the deficiency will be finally settled on consent or on ten days’ notice in accordance with Bule 50.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487529. Public record. Not legal advice.