City Park Brewing Co. v. Commissioner

CITY PARK BREWING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

City Park Brewing Co. v. Commissioner

Docket No. 7973.

United States Board of Tax Appeals

10 B.T.A. 925; 1928 BTA LEXIS 4001;

February 21, 1928, Promulgated

Claimed deductions for obsoleteness of brewery plant and equipment allowed in part and disallowed in part.

R. M. O'Hara, Esq., for the petitioner.

Harold Allen, Esq., and H. D. Thomas, Esq., for the respondent.

ARUNDELL

This is a proceeding for the redetermination of a deficiency in income and profits taxes in the amount of $62,589.37 for the year 1919. The only…