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MANGER HOTEL CORPORATION v. COMMISSIONER

Docket No. 12882.

10 T.C. 520 (1948)

MANGER HOTEL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 24, 1948.

Attorney(s) appearing for the Case

F. W. Oberkirch, C. P. A., for the petitioner.

Scott A. Dahlquist, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $44.43 in income tax and one of $15,192.88 in excess profits tax for the fiscal year ended July 31, 1943. The only issue for decision is whether he erred in treating certain expenditures as capital items subject to depreciation, instead of allowing them to be deducted as ordinary and necessary expenses. The facts have been stipulated.

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