Haynes v. Commissioner

Board of Tax Appeals

Haynes v. Commissioner

6 B.T.A. 1166, 1927 BTA LEXIS 3309

CourtUnited States Board of Tax Appeals

DecidedApril 30, 1927

DocketDocket No. 9584.

StatusPublished

Cited by1 cases

This text of 6 B.T.A. 1166 (Haynes 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

Haynes v. Commissioner, 6 B.T.A. 1166, 1927 BTA LEXIS 3309 (bta 1927).

Pincite

Opinion

[1167]*1167OPINION.

Littleton :

The Board is of the opinion from a consideration of the evidence submitted that the expenditures totaling $2,455.38 were for ordinary repairs and upkeep of the properties of the estate and, as such, represent an ordinary and necessary business expense. The amount is therefore a proper deduction from gross income for the year 1921.

Judgment <wül be entered on 15 days notice, wider Rule 50.

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[1167]*1167OPINION.

Littleton :

The Board is of the opinion from a consideration of the evidence submitted that the expenditures totaling $2,455.38 were for ordinary repairs and upkeep of the properties of the estate and, as such, represent an ordinary and necessary business expense. The amount is therefore a proper deduction from gross income for the year 1921.

Judgment <wül be entered on 15 days notice, wider Rule 50.

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Bluebook (online)

6 B.T.A. 1166, 1927 BTA LEXIS 3309, Counsel Stack Legal Research, https://law.counselstack.com/opinion/haynes-v-commissioner-bta-1927.

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