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6 B.T.A. 1166

Haynes v. Commissioner

United States Board of Tax Appeals

Decided April 30, 1927

United States Board of Tax Appeals · decided 1927-04-30

Amounts expended for ordinary and necessary repairs to property were proper deductions from gross income.

Decided 1927-04-30

¶1*1167OPINION.

Littleton :

¶2The 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.

¶3Judgment <wül be entered on 15 days notice, wider Rule 50.

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