
    Beach Amusement Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 18288.
    Promulgated November 19, 1928.
    
      II. Ivor Thomas, Esq., and Irwin G. Louis, Esq., for the petitioner.
    
      Shelby S. Faulkner, Esq., for the respondent.
   OPINION.

MaRqtjette :

The evidence that has been presented to us is not satisfactory. It shows, however, that the Dodgem cars operated by the petitioner did not have a useful life of 10 years as determined by the respondent. We are of opinion that the average useful life of the cars in question was 5 years, and that the petitioner, in computing its net income for 1921 is entitled to a deduction for the depreciation of these cars computed on that basis.

Judgment will he entered wnder Rule 50.  