United States Board of Tax Appeals June 9, 1925, Docket No. 949. (Hipple Printing Co. v. Commissioner)

lead-opinion

This appeal involves a deficiency in income and profits taxes for 1919 in the amount of $552.89. It arises on account of the disallowance by the Commissioner of a deduction of $2,251.99 claimed as. depreciation on machinery, type, presses, and buildings owned by the taxpayer.