Bockhoff v. Commissioner

APPEAL OF HARRY W. BOCKHOFF.

Bockhoff v. Commissioner

Docket No. 3206.

United States Board of Tax Appeals

3 B.T.A. 560; 1926 BTA LEXIS 2627;

February 3, 1926, Decided Submitted November 6, 1925.

Determination of the rate of exhaustion of a patent.

Lawrence Baker and R.L.P. Wallace, Esqs., for the taxpayer.

Ward Loveless, Esq., for the Commissioner.

TRAMMELL

Before TRAMMELL and LOVE.

This is an appeal from the determination of a deficiency for the year 1919 in the sum of $887.17. The deficiency arises from the refusal of the Commissioner to allow a deduction for the exhaustion of a certain fractional…