Case: Motor Car Supply Co., Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Motor Car Supply Co. v. Commissioner
Decision Date: 1927-12-12
Docket Number: Docket No. 2088
Citation: 9 B.T.A. 556
Volume: 9
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Motor Car Supply Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: Considered by Littleton, Smith, and Love.
Pages: 556–557

Head Matter:
Motor Car Supply Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 2088.
Promulgated December 12, 1927.
S. F. Beach, for the petitioner.
John W. Fisher, Esq., for the respondent.

Opinion:
OPINION.
Teussell :
The allowable depreciation for the taxable year in question was depreciation sustained in that year alone. The method of computation used resulted in the inclusion of depreciation accumulated in prior years and not deducted in prior income-tax returns. Appeal of Fort Orange Paper Co., 1 B. T. A. 1230. The action of the Commissioner must, therefore, be affirmed.
Judgment will be entered for the respondent.
Considered by Littleton, Smith, and Love.