Appeal of Auebbach
Cases that cite this one
1 later published case cites this decision.
- Cotton Concentration Co. v. Commissioner (United States Board of Tax Appeals 1926)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
The expense of putting new roof on building and repair of boilers was of a permanent nature, and hence constituted a capital expenditure and should be allowed as such.
The items of repairing gutters on building, repairing concrete around building, and decorating and painting, being temporary and of frequent recurrence, were, as well as the items of janitor service, water, • coal, interest, and premium on fire insurance, current necessary expense.
Case-law data current through September 30, 2026. Source: CourtListener bulk data.