Rising Sun Brewing Co. v. Commissioner
United States Board of Tax Appeals
1. Loss sustained on the abandonment of bottling machinery allowed as a deduction. 2. Loss deduction claimed on a building disallowed in the absence of evidence proving loss of useful value.
1Opinion of the Court
RISING SUN BREWING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Rising Sun Brewing Co. v. Commissioner
Docket No. 13165.
United States Board of Tax Appeals
22 B.T.A. 826; 1931 BTA LEXIS 2057;
March 19, 1931, Promulgated
1. Loss sustained on the abandonment of bottling machinery allowed as a deduction.
2. Loss deduction claimed on a building disallowed in the absence of evidence proving loss of useful value.
R. M. O'Hara, Esq., and Alex M. Hamberg, Esq., for the petitioner.
Arthur Carnduff, Esq., for the respondent.
ARUNDELL
Proceeding for the redetermination of a deficiency of…
2Cases cited1 opinion
- Rising Sun Brewing Co. v. CommissionerUnited States Board of Tax Appeals · 1931