Appeal of Hazard Manufacturing Co.
Appeal of Hazard Manufacturing Co.
2 B.T.A. 1152
Cases that cite this one
1 later published case cites this decision.
- Hazard Mfg. Co. v. Commissioner (United States Board of Tax Appeals 1925)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.