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PLAINFIELD-UNION WATER COMPANY v. COMMISSIONER

Docket No. 89513.

39 T.C. 333 (1962)

PLAINFIELD-UNION WATER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 5, 1962.

Attorney(s) appearing for the Case

Martin D. Ginsburg, Esq., for the petitioner.

Gerald N. Daffner, Esq., for the respondent.

FORRESTER, Judge:

Respondent has determined a deficiency of $16,471.611 in petitioner's income tax for the calendar year 1957. The only issue remaining before us is whether a certain expenditure made for cleaning and lining of pipe is a deductible repair or a capital expenditure.2

FINDINGS OF FACT.

Some of the facts have been stipulated and are so found.

Petitioner, a New Jersey...

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