Haynes v. Commissioner
6 B.T.A. 1166, 1927 BTA LEXIS 3309
United States Board of Tax Appeals·Decided April 30, 1927·No. Docket No. 9584.·Published·Cited by 1 cases
Opinion
[1167]*1167OPINION.
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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Haynes v. Commissioner, 6 B.T.A. 1166, 1927 BTA LEXIS 3309 (bta 1927).
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Haynes v. Commissioner
6 B.T.A. 1166 (Board of Tax Appeals, 1927)