Levine Bros. Co. v. Commissioner
United States Board of Tax Appeals
1. The Board will not consider questions of administrative policy and procedure. Appeal of Cleveland Home Brewing Co.,1 B.T.A. 87. 2. Accelerated depreciation of machinery allowed. 3. Reduction of surplus in the computation of invested capital upon payment of additional taxes for preceding year sustained. 4. The reduction of current earnings by a tentative tax to determine the amount of such earnings available for the retirement of capital stock disallowed.
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1. The Board will not consider questions of administrative policy and procedure. Appeal of Cleveland Home Brewing Co.,1 B.T.A. 87. 2. Accelerated depreciation of machinery allowed. 3. Reduction of surplus in the computation of invested capital upon payment of additional taxes for preceding year sustained. 4. The reduction of current earnings by a tentative tax to determine the amount of such earnings available for the retirement of capital stock disallowed. Appeal of L. S. Ayers & Co.,1 B.T.A. 1135. 5. Evidence of loss of useful value held sufficient to sustain claimed deduction.
1Opinion of the Court
*691OPINION.
Morris:
The first assignment is that the “ Commissioner erred in not stating in his communication of July 16, 1925, the details of the *692deficiency but incorporating them by reference to prior communications not part of the deficiency letter.” This question is one of administrative policy and procedure within the Internal Revenue Bureau. We have said in connection therewith, in Appeal of Cleveland Home Brewing Co., 1 B. T. A. 87, 91:
It is no part of the duty of this Board, nor has it the right, to decide in any manner questions of policy in the administration of the office of the…
2Cited by14 opinions
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- Charles Crowther and Ivy L. Crowther v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Flynn v. CommissionerUnited States Tax Court · 1963
- Pridgen v. CommissionerUnited States Tax Court · 1969
- Troiano v. CommissionerUnited States Tax Court · 1964
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