FIRE COMPANIES BLDG. CORPORATION v. BURNET

No. 5356.

57 F.2d 943 (1932)

FIRE COMPANIES BLDG. CORPORATION v. BURNET, Commissioner of Internal Revenue.

Court of Appeals of District of Columbia.

Decided March 28, 1932.


Attorney(s) appearing for the Case

James L. Fort, of Washington, D. C., for appellant.

Sewall Key, C. M. Charest, Stanley Suydam, G. A. Youngquist, W. Earl Smith, and Andrew D. Sharpe, all of Washington, D. C., for appellee.

Before MARTIN, Chief Justice, and ROBB and GRONER, Associate Justices.


ROBB, Associate Justice.

Appeal from a decision of the Board of Tax Appeals involving the question whether the expense incurred in replacing iron piping with brass piping in appellant's office building constituted an ordinary and necessary expense of carrying on a business and, therefore, deductible from gross income in the taxable years, or whether these expenditures were on account of permanent improvements or betterments...

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