Black Hardware Co. v. Commissioner
United States Board of Tax Appeals
Amounts expended by the petitioner in raising the floor of its building and rearranging shelving and bins therein, held to be capital expeditures.
1Opinion of the Court
BLACK HARDWARE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Black Hardware Co. v. Commissioner
Docket No. 16790.
United States Board of Tax Appeals
16 B.T.A. 551; 1929 BTA LEXIS 2562;
May 14, 1929, Promulgated
Amounts expended by the petitioner in raising the floor of its building and rearranging shelving and bins therein, held to be capital expeditures.
Kenneth N. Parkinson, Esq., Frank K. Nebeker, Esq. and Walter G. Moyle, Esq., for the petitioner.
Bruce A. Low, Esq., and George S. Herr, Esq., for the respondent.
MARQUETTE
This proceeding is for the redetermination of a…
2Cases cited1 opinion
- Black Hardware Co. v. CommissionerUnited States Board of Tax Appeals · 1929