Case Name: Appeal of SALO AUEBBACH
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-06-15
Citations: 2 B.T.A. 67
Docket Number: Docket No. 1976
Parties: Appeal of SALO AUEBBACH.
Judges: Before Gkeen, Lansdon, and Love.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 2
Pages: 67–69

Head Matter:
Appeal of SALO AUEBBACH.
Docket No. 1976.
Submitted May 4, 1925.
Decided June 15, 1925.
Eugene Bernstein, Esq., for the taxpayer.
J. Arthur Adams, Esq., for the Commissioner.
Before Gkeen, Lansdon, and Love.

Opinion:
OPINION.
Love:
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.