Case: United Studios, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: United Studios, Inc. v. Commissioner
Decision Date: 1929-03-06
Docket Number: Docket No. 23900
Citation: 15 B.T.A. 737
Volume: 15
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: United Studios, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 737–738

Head Matter:
United Studios, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 23900.
Promulgated March 6, 1929.
Ralph Smith, Esq., for the petitioner.
Maxwell E. McDowell, Esq., for the respondent.

Opinion:
OPINION.
Teussell :
The decision of the issue here presented is controlled by our decision in Robert Brunton Studios, Inc., 15 B. T. A. 727, wherein we held that the same petitioner, then known by that name, was entitled to include in its asset account, subject to depreciation for years prior to the one here involved, the $35,000 item in question. Such allowance should be made and the deficiency redetermined accordingly.
Judgment will be entered pursuant to Rule 50.