Case: Advocate Publishing Co., Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Advocate Publishing Co. v. Commissioner
Decision Date: 1927-04-11
Docket Number: Docket No. 9711
Citation: 6 B.T.A. 780
Volume: 6
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Advocate Publishing Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 780–781

Head Matter:
Advocate Publishing Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 9711.
Promulgated April 11, 1927.
Raymond L. Sauter, Esq., for the petitioner.
W. H. Lawder, Esq., for the respondent.

Opinion:
OPINION.
Van Fossan:
The sole question in this case is the value in 1918 for depreciation purposes of certain property used in the printing business. No evidence was offered as to the date of acquisition or the cost of the property. Replacement value is not a proper basis for determining depreciation. Greenabaum Bros., Inc., v. Commissioner, 6 B. T. A. 86.
Judgment will be entered for the respondent.