# Auerbach v. Commissioner

> United States Board of Tax Appeals · June 15, 1925 · 2 B.T.A. 67

URL: https://www.frixlaw.com/law-library/cases/4490836

## Case

- **Full name:** APPEAL OF SALO AUERBACH.
- **Court:** United States Board of Tax Appeals
- **Decided:** June 15, 1925
- **Citations:** 2 B.T.A. 67; 1925 BTA LEXIS 2561
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Love
- **Judges:** Lansdon, Gkeen, Love
- **Cited by:** 2 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/4490836

## Opinion text

*69 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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490836. Public record. Not legal advice.