St. Louis Malleable Casting Co. v. Commissioner

ST. LOUIS MALLEABLE CASTING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

St. Louis Malleable Casting Co. v. Commissioner

Docket No. 21659.

United States Board of Tax Appeals

23 B.T.A. 1275; 1931 BTA LEXIS 1736;

August 5, 1931, Promulgated

Evidence held sufficient to sustain the affirmative allegations of the Commissioner as to depreciation sustained.

R. M. O'Hara, Esq., and Howard Kroehl, C.P.A., for the petitioner.

Miles J. O'Connor, Esq., and E. L. Updike, Esq., for the respondent.

SEAWELL

OPINION.

SEAWELL: This proceeding involves deficiencies in income tax as determined by…