Case Name: Advocate Publishing Co., Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-04-11
Citations: 6 B.T.A. 780
Docket Number: Docket No. 9711
Parties: Advocate Publishing Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 6
Pages: 780–781

Head Matter:
Advocate Publishing Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 9711.
Promulgated April 11, 1927.
Raymond L. Sauter, Esq., for the petitioner.
W. H. Lawder, Esq., for the respondent.

Opinion:
OPINION.
Van Fossan:
The sole question in this case is the value in 1918 for depreciation purposes of certain property used in the printing business. No evidence was offered as to the date of acquisition or the cost of the property. Replacement value is not a proper basis for determining depreciation. Greenabaum Bros., Inc., v. Commissioner, 6 B. T. A. 86.
Judgment will be entered for the respondent.