DEVITT, District Judge.
The question here presented is whether the sum of $3,991.06 expended by the plaintiff taxpayer during the year 1946 for work performed on an elevator in a hospital building she owned is deductible as a business expense under the provisions of § 23(a) (1) (A) of the Internal Revenue Code, 26 U.S.C.A., or whether the expenditure constitutes a capital outlay recoverable through depreciation over a number of years.
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