# Advocate Publishing Co. v. Commissioner

> United States Board of Tax Appeals · April 11, 1927 · 6 B.T.A. 780

URL: https://www.frixlaw.com/law-library/cases/4499871

## Case

- **Full name:** ADVOCATE PUBLISHING CO., <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** April 11, 1927
- **Citations:** 6 B.T.A. 780; 1927 BTA LEXIS 3408
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Fossan
- **Judges:** Fossan
- **Cited by:** 1 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/4499871

## Opinion text

*781 OPINION.
Van Fossan:
The sole question in this case is the value in 1918 for depreciation purposes of certain property used in the printing business. No evidence was offered as to the date of acquisition or the cost of the property. Replacement value is not a proper basis for determining depreciation. Greenabaum Bros., Inc., v. Commissioner, 6 B. T. A. 86.
Judgment will be entered for the respondent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499871. Public record. Not legal advice.