Auerbach v. Commissioner

Board of Tax Appeals

Auerbach v. Commissioner

2 B.T.A. 67, 1925 BTA LEXIS 2561

CourtUnited States Board of Tax Appeals

DecidedJune 15, 1925

DocketDocket No. 1976.

StatusPublished

Cited by2 cases

This text of 2 B.T.A. 67 (Auerbach v. Commissioner) 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

Auerbach v. Commissioner, 2 B.T.A. 67, 1925 BTA LEXIS 2561 (bta 1925).

Pincite

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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