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MIDLAND EMPIRE PACKING CO. v. COMMISSIONER

Docket No. 13340.

14 T.C. 635 (1950)

MIDLAND EMPIRE PACKING COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 19, 1950.

Attorney(s) appearing for the Case

James R. Felt, Esq., for the petitioner.

Wilford H. Payne, Esq., for the respondent.

This case involves deficiencies in declared value excess profits tax in the amount of $321.34 and excess profits tax in the amount of $4,092.72 for the taxable year ended November 30, 1943. The issue presented for decision is whether or not the sum of $4,868.81 expended by the petitioner in oilproofing the basement of its meat-packing plant during the taxable year 1943 is deductible as an ordinary and necessary business expense under...

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