United States Board of Tax Appeals October 30, 1925, Docket No. 1658. (Hazard Mfg. Co. v. Commissioner)

lead-opinion

*1153OPINION.

Love:

It will be noted that the only evidence of life of machinery in taxpayer’s plant is of the heavy machinery, which comprises less than half, in cost, of the whole — how much less than half we are not informed.

It is impossible to determine the composite life of all of the machinery with such a paucity of evidence.

combined-opinion

APPEAL OF HAZARD MANUFACTURING CO.