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