# Hazard Mfg. Co. v. Commissioner

> United States Board of Tax Appeals · October 30, 1925 · 2 B.T.A. 1152

URL: https://www.frixlaw.com/law-library/cases/4490511

## Case

- **Full name:** APPEAL OF HAZARD MANUFACTURING CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** October 30, 1925
- **Citations:** 2 B.T.A. 1152; 1925 BTA LEXIS 2163
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Love
- **Judges:** Lansdon, Steenhagen, Love, Geeen
- **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/4490511

## Opinion text

*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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490511. Public record. Not legal advice.