Midland Empire Packing Co. v. Commissioner
id:
midland-empire-packing-co-v-commissioner-273-15009259
title:
Midland Empire Packing Co. v. Commissioner
text:
Midland Empire Packing Company v. Commissioner, 14 T.C. 635 (1950), was a case in which the United States Tax Court ruled that Midland Empire Packing Company was permitted to deduct the costs of lining its basement walls and floor. The costs were held to be repairs, and thus deductible as an ordinary and necessary business expense under section 162(a) of the Internal Revenue Code.
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Midland_Empire_Packing_Co._v._Commissioner
date created:
date modified:
2023-09-13T02:42:31Z
main entity:
{"identifier":"Q6842338","url":"https://www.wikidata.org/entity/Q6842338"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/b/ba/Seal_of_the_United_States_Tax_Court.svg","width":720,"height":720}
fields total:
13
integrity:
14