# Capitol Park Hotel Corp. v. Commissioner > United States Board of Tax Appeals · January 25, 1927 · 5 B.T.A. 1160 URL: https://www.frixlaw.com/law-library/cases/4499262 ## Case - **Full name:** CAPITOL PARK HOTEL CORPORATION, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** January 25, 1927 - **Citations:** 5 B.T.A. 1160; 1927 BTA LEXIS 3660 - **Precedential status:** Published - **Opinion:** Opinion of the court by Sternhagen - **Judges:** Sternhagen - **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/4499262 ## Opinion text *1161 OFINION. Sternhagen: The evidence consists of the testimony of three witnesses who described the building and the surrounding conditions affecting its probable life and usefulness and within their qualifications expressed their opinions in respect thereof. This being a question of fact, it is unnecessary to set forth the supporting evidence. It has been given full consideration and justifies the conclusion that the building may reasonably be expected to have a useful life of not more than 33½ years, thus establishing the reasonableness of the petitioner’s claim for an allowance of 3 per cent exhaustion, wear and tear, and obsolescence. We reverse the Commissioner. Judgment will 5e entered on 15 days’ notice, wider Buie 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499262. Public record. Not legal advice.