Case: Appeal of Olt Bros. Brewing Co.
Abbreviation: Appeal of Olt Bros. Brewing Co.
Decision Date: 1927-04-22
Docket Number: Docket No. 1392
Citation: 6 B.T.A. 974
Volume: 6
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Appeal of Olt Bros. Brewing Co.
Judges: 
Pages: 974–976

Head Matter:
Appeal of Olt Bros. Brewing Co.
Docket No. 1392.
Promulgated April 22, 1927.
W. W. 8folding, Esg., for the petitioner.
John I). Foley, Esg., for the Commissioner.

Opinion:
OPINION.
Trammell:
The deduction claimed on account of obsolescence of intangible assets is disallowed upon the authority of the Board's decision in Appeal of Manhattan Brewing Co., 6 B. T. A. 952.
Judgment will be entered on 15 days notice, u/nder Bule 50.