Case Name: Elmwood Castings Co., Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1928-07-30
Citations: 13 B.T.A. 131
Docket Number: Docket Nos. 11280, 19672
Parties: Elmwood Castings Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 13
Pages: 131–132

Head Matter:
Elmwood Castings Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket Nos. 11280, 19672.
Promulgated July 30, 1928.
James B. O'Donnell, Esq., for the petitioner.
Harold Allen, Esq., for the respondent.

Opinion:
OPINION.
Van Fossan :
The evidence in this case clearly established the reasonableness of the rates of depreciation set forth in the findings of fact and depreciation should be computed by employing such rates.
The evidence does not justify the granting of special assessment.
Judgment will l>e entered under Rule 50.