California Casket Co. v. Commissioner
United States Tax Court
1. On March 2, 1946, petitioner acquired an old warehouse building with the intent and purpose of completely renovating and remodeling it into a plant suitable to its business needs. Soon after the acquisition thereof and after the rehabilitation program was underway, the foundation piling was found to be decayed from dry rot in varying degrees at different locations throughout the substructure of the building.
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1. On March 2, 1946, petitioner acquired an old warehouse building with the intent and purpose of completely renovating and remodeling it into a plant suitable to its business needs. Soon after the acquisition thereof and after the rehabilitation program was underway, the foundation piling was found to be decayed from dry rot in varying degrees at different locations throughout the substructure of the building. The task of replacing and restoring the entire foundation piling was undertaken while the rebuilding program, then in process, was under way. Held, the work of replacing and restoring…
1Opinion of the Court
OPINION.
Van Fossan, Judge:
This case presents three issues. The first involves petitioner’s contention that the expenditure made by it during fiscal 1946 for structural and foundation work on the old warehouse which it was reconstructing into a modern plant, represents a repair expense and as such is currently deductible under section 23 (a), Internal Revenue Code.1 Respondent has determined that such work was a part of an over-all plan of rehabilitation and permanent betterment of the entire building and that pursuant to section 24 (a) of the Code2 the expense thereof is not so deductible.
Peti…
2Cases cited5 opinions
- Stanton Brewery v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Driscoll v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1945
- Stanton Brewery, Inc. v. CommissionerUnited States Tax Court · 1948
- John Simmons Co. v. CommissionerUnited States Tax Court · 1950
- North Jersey Quarry Co. v. CommissionerUnited States Tax Court · 1949
3Cited by31 opinions
- Trinco Industries, Inc. v. CommissionerUnited States Tax Court · 1954
- Newmarket Manufacturing Company v. United StatesCourt of Appeals for the First Circuit · 1956
- United States v. W. J. Wehrli and Helen B. WehrliCourt of Appeals for the Tenth Circuit · 1968
- Koppers Company v. United StatesUnited States Court of Claims · 1955
- Jerome S. Moss, Sandra Moss, Sharon M. Alesia, Herb Alpert, and Lani Alpert v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
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