United States Board of Tax Appeals May 28, 1927, Docket Nos. 5023-5025. (Secor Hotel Co. v. Commissioner)

lead-opinion

*161OPINION.

Trussell:

(1) The subject of a claim for loss on account of the obsolescence or destruction of the good will of a business which has been compulsorily terminated by reason of prohibition legislation was the subject of consideration of the Board in the case of the Manhattan Brewing Co., 6 B. T. A.