# American Bemberg Corp. v. Commissioner

> United States Tax Court · February 25, 1948 · 10 T.C. 361

URL: https://www.frixlaw.com/law-library/cases/4472077

## Case

- **Full name:** American Bemberg Corporation v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** February 25, 1948
- **Citations:** 10 T.C. 361; 1948 U.S. Tax Ct. LEXIS 256
- **Precedential status:** Published
- **Opinion:** Dissent by Murdock
- **Judges:** Disney
- **Cited by:** 1 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4472077

## Opinion text

Murdock, /., dissenting: These large expenditures created a substantial underground structure, a part of the plant, which did not exist, had no previous counterpart, and was not a part of the petitioner’s capital previously. Its life and benefits would last for considerably more than one year. The expenditures were capital in their nature and should not be charged against the income of any one year as an ordinary and necessary expense, but should be recovered ratably over its useful life.
Turner, J., agrees with this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4472077. Public record. Not legal advice.