Appeal of Hazard Manufacturing Co. , 2 B.T.A. 1152 ( 1925 )

OPINION.

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.