Case Name: Appeal of J. BACH CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-05-21
Citations: 1 B.T.A. 1169
Docket Number: Docket No. 727
Parties: Appeal of J. BACH CO.
Judges: Before GRAupneií and Trammell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 1169–1170

Head Matter:
Appeal of J. BACH CO.
Docket No. 727.
Submitted May 7, 1925;
decided May 21, 1925.
John McD. Fox, Fsq., for the taxpayer.
John D. Foley, Esq., for the Commissioner.
Before GRAupneií and Trammell.

Opinion:
DECISION.
The determination of the Commissioner is approved. There is no evidence as to the cost of the goods or that the revised inventories more accurately reflect the market value than the original inventories.