Cheatham Electric Switching Device Co. v. Commissioner

Appeal of CHEATHAM ELECTRIC SWITCHING DEVICE CO.

Cheatham Electric Switching Device Co. v. Commissioner

Docket No. 528.

United States Board of Tax Appeals

1 B.T.A. 984; 1925 BTA LEXIS 2730;

April 8, 1925, decided Submitted January 28, 1925.

The evidence in this appeal is not sufficient to enable the Board to determine the value of the patents for invested capital and depreciation purposes.

Elwood Hamilton, Esq., for the taxpayer.

A Calder Mackay, Esq., for the Commissioner.

LITTLETON

Before GRAUPNER, LANSDON, LITTLETON, and SMITH.

This appeal involves a deficiency in income tax for the years 1919 and…