# St. Paul Table Co. v. Commissioner

> United States Board of Tax Appeals · September 30, 1925 · 2 B.T.A. 698

URL: https://www.frixlaw.com/law-library/cases/4490845

## Case

- **Full name:** APPEAL OF ST. PAUL TABLE CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** September 30, 1925
- **Citations:** 2 B.T.A. 698; 1925 BTA LEXIS 2280
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Graupner
- **Judges:** Grauener, Graupner, Arundell, Trammell, Phillips
- **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/4490845

## Opinion text

*699 OPINION.
Graupner:
The only issue involved in this appeal is whether the Commissioner erred in refusing to allow as a deduction from income the amount of depreciation which taxpayer claimed it sustained, based on March 1, 1913, values. The deductions for depreciation allowed by the Commissioner were based on cost according to the book values carried by taxpayer and, in the absence of sufficient proof that the books and records maintained by the corporation do not reflect actual investment in plant and buildings, the determination of the Commissioner must be approved.
Arundell not participating.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490845. Public record. Not legal advice.