
    Knoxville Brick Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 8844.
    Promulgated June 6, 1928.
    
      Jasp&r H. Armstrong, Esq., for the petitioner.
    
      Leroy L. Sight, Esq., for the respondent.
   OPINION.

Trammell:

The only issue involved in this proceeding is the rate at which depreciation should be computed on the petitioner’s assets as carried in the “ Construction Account ” and considered as a group.

We think, from a consideration of all the evidence, that 10 per cent is a fair and reasonable rate of depreciation on the assets of the petitioner, considered as a group.

Judgment will he entered u/nder Rule 50.  