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ESTATE OF WALLING v. C. I. R.

No. 15805.

373 F.2d 190 (1967)

ESTATE of Ritner K. WALLING, Deceased, Margaret C. Walling, Ritner E. Walling and J. Wesley McWilliam, Executors, and Margaret C. Walling, Surviving Wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided February 8, 1967.

Attorney(s) appearing for the Case

Sherwin T. McDowell, Philadelphia, Pa. (William R. Spofford, Robert E. McQuiston, Andrew B. Young, Ballard, Spahr, Andrews & Ingersoll, Stradley, Ronon, Stevens & Young, Philadelphia, Pa., on the brief), for petitioners.

Lawrence B. Silver, Atty., Dept. of Justice, Tax Div., Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before STALEY, Chief Judge, and McLAUGHLIN and SEITZ, Circuit Judges.

OPINION OF THE COURT

STALEY, Chief Judge.

This petition for review of a decision of the Tax Court requires us to decide whether certain amounts expended by taxpayers were deductible as "repairs" under § 162(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 162(a).1 The Tax Court held that the repairs were incidental to the transfer of the capital assets on which they were...

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