United States Board of Tax Appeals April 13, 1925, Docket No. 449. (Columbia Malting Co. v. Commissioner)

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United States · · · 13-04-1925

lead-opinion

*1001OPINION.

Trammell:

The question is whether the taxpayer is entitled to a deduction of a reasonable allowance on account of the obsolescence of its tangible assets used in the malt business during 1918 and 1919.

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