Case Name: Yakima Hop Co., Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-10-03
Citations: 8 B.T.A. 441
Docket Number: Docket No. 9527
Parties: Yakima Hop Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: Considered by Lansdon and Gkeen.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 8
Pages: 441–442

Head Matter:
Yakima Hop Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 9527.
Promulgated October 3, 1927.
Alfred P. Dobson, Esq., and R. T. Jacob, Esq., for the petitioner.
Warren F. Wattles, Esq., for the respondent.

Opinion:
OPINION.
Akundell :
The expenditures made by petitioner in 1921 added no capital asset to its property. Repairs such as were made in 1921, except for the extent thereof, were made every year and were neces-sar3? to keep the property in condition to operate. The cost of the repairs made was, in our opinion, a necessary expense and a proper deduction from income. Illinois Merchant Trust Co., Executor, 4 B. T. A. 103.
Judgment will be entered on 15 days' notice, v/nder Rule 50.
Considered by Lansdon and Gkeen.