Case Name: Appeal of HAZARD MANUFACTURING CO
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-10-30
Citations: 2 B.T.A. 1152
Docket Number: Docket No. 1658
Parties: Appeal of HAZARD MANUFACTURING CO.
Judges: Before Steenhagen, Lansdon, Geeen, and Love.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 2
Pages: 1152–1153

Head Matter:
Appeal of HAZARD MANUFACTURING CO.
Docket No. 1658.
Submitted May 12, 1925.
Decided October 30, 1925.
W. A. Bollinger and O. J. Maguire, Esqs., for the taxpayer.
Willis D. Nance, Esq., for the Commissioner.
Before Steenhagen, Lansdon, Geeen, and Love.

Opinion:
OPINION.
Love:
It will be noted that the only evidence of life of machinery in taxpayer's plant is of the heavy machinery, which comprises less than half, in cost, of the whole — how much less than half we are not informed.
It is impossible to determine the composite life of all of the machinery with such a paucity of evidence.