Appeal of Auebbach

Board of Tax Appeals

Appeal of Auebbach

2 B.T.A. 67

CourtUnited States Board of Tax Appeals

DecidedJune 15, 1925

DocketDocket No. 1976

StatusPublished

Cited by1 cases

This text of 2 B.T.A. 67 (Appeal of Auebbach) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Appeal of Auebbach, 2 B.T.A. 67 (bta 1925).

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Opinion

[69]*69OPINION.

Love:

The expense of putting new roof on building and repair

of boilers was of a permanent nature, and hence constituted a capital expenditure and should be allowed as such.

The items of repairing gutters on building, repairing concrete around building, and decorating and painting, being temporary and of frequent recurrence, were, as well as the items of janitor service, water, • coal, interest, and premium on fire insurance, current necessary expense.

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[69]*69OPINION.

Love:

The expense of putting new roof on building and repair

of boilers was of a permanent nature, and hence constituted a capital expenditure and should be allowed as such.

The items of repairing gutters on building, repairing concrete around building, and decorating and painting, being temporary and of frequent recurrence, were, as well as the items of janitor service, water, • coal, interest, and premium on fire insurance, current necessary expense.

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Bluebook (online)

2 B.T.A. 67, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-auebbach-bta-1925.

Opinion

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