Gilman v. Commissioner
United States Tax Court
Held: 1. Under sec. 1.165-3(b)(1), Income Tax Regs., the demolition cost of a roof to a building used in petitioner's business so that a second floor could be added to that building is a deductible loss; 2. The cost of scrapping air conditioners belonging to petitioners' tenants and replacing them with air conditioners usable on second floor roof, necessitated by demolition of first floor roof, is part of the demolition cost of the roof; 3. Petitioners failed to substantiate…
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Held: 1. Under sec. 1.165-3(b)(1), Income Tax Regs., the demolition cost of a roof to a building used in petitioner's business so that a second floor could be added to that building is a deductible loss; 2. The cost of scrapping air conditioners belonging to petitioners' tenants and replacing them with air conditioners usable on second floor roof, necessitated by demolition of first floor roof, is part of the demolition cost of the roof; 3. Petitioners failed to substantiate claimed deductions for entertainment expenses under the requirements of sec. 274(a) and (d), I.R.C. 1954, but did…
1Opinion of the Court
William S. Gilman II and Jean A. Gilman, Petitioners v. Commissioner of Internal Revenue, Respondent
Gilman v. Commissioner
Docket No. 7641-77
United States Tax Court
72 T.C. 730; 1979 U.S. Tax Ct. LEXIS 84;
August 1, 1979, Filed
Decision will be entered under Rule 155.
Held: 1. Under sec. 1.165-3(b)(1), Income Tax Regs., the demolition cost of a roof to a building used in petitioner's business so that a second floor could be added to that building is a deductible loss;
2. The cost of scrapping air conditioners belonging to petitioners' tenants and replacing them with air conditioners usable on…
2Cases cited31 opinions
- Courtney v. CommissionerUnited States Tax Court · 1957
- A. Raymond Jones and Mary Lou Jones, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Jones v. CommissionerUnited States Tax Court · 1956
- Cam F. Dowell, Jr., Evelyn Dowell and Hillcrest State Bank, Plaintiffs v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Canelo v. CommissionerUnited States Tax Court · 1969
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