Hoffman v. Commissioner
United States Board of Tax Appeals
The value at March 1, 1913, of certain patents, for the purpose of determining the exhaustion allowance, determined.
1Opinion of the Court
ESTATE OF ERNEST GUSTAV HOFFMAN, DECEASED, WILLIAM D. SPORBORG, AS ADMINISTRATOR, C.T.A., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Hoffman v. Commissioner
Docket No. 7914.
United States Board of Tax Appeals
8 B.T.A. 1272; 1927 BTA LEXIS 2692;
November 7, 1927, Promulgated
The value at March 1, 1913, of certain patents, for the purpose of determining the exhaustion allowance, determined.
Thomas F. J. Connolly, Esq., for the petitioner.
L. L. Hight, Esq., for the respondent.
TRAMMELL
This proceeding is for the redetermination of deficiencies in income tax for the years 1920 and 1921…
2Cases cited8 opinions
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- Union Metal Mfg. Co. v. CommissionerUnited States Board of Tax Appeals · 1925
- Dwight & Lloyd Sintering Co. v. CommissionerUnited States Board of Tax Appeals · 1924
- Nelson Land & Oil Co. v. CommissionerUnited States Board of Tax Appeals · 1926
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