United States Board of Tax Appeals September 7, 1925, Docket No. 1333. (Youngstown Bread Co. v. Commissioner)

lead-opinion

This - appeal is from a determination by the Commissioner of a deficiency in income and profits taxes for the year 1917 in the amount of $6,296.57.

The first issue is with respect to the proper allowance for depreciation of buildings, machinery, tools, and equipment, the taxpayer having claimed $15,591.40 and the Commissioner having allowed $4,943.81.