Case Name: Charles H. Haynes, Executor, Estate of R. R. Haynes, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-04-30
Citations: 6 B.T.A. 1166
Docket Number: Docket No. 9584
Parties: Charles H. Haynes, Executor, Estate of R. R. Haynes, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 6
Pages: 1166–1167

Head Matter:
Charles H. Haynes, Executor, Estate of R. R. Haynes, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 9584.
Promulgated April 30, 1927.
Jolm L. Elliott, Esq., for the petitioner.
W. F. Wattles, Esq., for the respondent.

Opinion:
OPINION.
Littleton :
The Board is of the opinion from a consideration of the evidence submitted that the expenditures totaling $2,455.38 were for ordinary repairs and upkeep of the properties of the estate and, as such, represent an ordinary and necessary business expense. The amount is therefore a proper deduction from gross income for the year 1921.
Judgment <wül be entered on 15 days notice, wider Rule 50.