United States Board of Tax Appeals May 21, 1925, Docket No. 646. (Central Consumers Wine & Liquor Co. v. Commissioner)

lead-opinion

*1193OPINION.

James :

The taxpayer alleges three grounds of appeal from the deficiency determined by the Commissioner. The taxpayer appears not to have claimed obsolescence of good will of its business in connection with its original returns for the years here in question, but it did make such claim in the course of its negotiations with the Commissioner concerning the deficiency