BEE HOLDING CO. v. COMMISSIONER

Docket Nos. 62191, 71001.

17 T.C.M. 963 (1958)

T.C. Memo. 1958-195

Bee Holding Co. v. Commissioner.

United States Tax Court.

Filed November 24, 1958.


Attorney(s) appearing for the Case

Saul A. Cohn, C. P. A., 11 Commerce Street, Newark, N. J., for the petitioner. Arthur Pelikow, Esq., for the respondent.


Memorandum Opinion

MULRONEY, Judge:

Respondent determined deficiencies in income tax against the petitioner in these consolidated cases for the fiscal years ended May 31, 1954 and 1955 in the amounts of $2,830.71 and $2,370.65, respectively.

The only question presented is whether certain costs incurred by petitioner in enlarging a storeroom in its building constitute nondeductible capital improvements...

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