Opinion

Hazard Mfg. Co. v. Commissioner

  • 2 B.T.A. 1152
  • 1925 BTA LEXIS 2163
Court
United States Board of Tax Appeals
Filed
Oct 30, 1925
Status
Published
Author
Love
On the bench
Lansdon, Steenhagen, Love, Geeen
Cited by
0 cases

The opinion

*1153 OPINION.

Love:

It will be noted that the only evidence of life of machinery in taxpayer’s plant is of the heavy machinery, which comprises less than half, in cost, of the whole — how much less than half we are not informed.

It is impossible to determine the composite life of all of the machinery with such a paucity of evidence.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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