# Eastern Shoe Mfg. Co. v. Commissioner > United States Board of Tax Appeals · November 3, 1927 · 8 B.T.A. 1169 URL: https://www.frixlaw.com/law-library/cases/4500294 ## Case - **Full name:** EASTERN SHOE MANUFACTURING CO., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** November 3, 1927 - **Citations:** 8 B.T.A. 1169; 1927 BTA LEXIS 2714 - **Precedential status:** Published - **Opinion:** Opinion of the court by Smith - **Judges:** Smith, Littleton, Love, Trussell - **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/4500294 ## Opinion text *1170 OPINION. Smith : The taxing act permits a corporate taxpayer to deduct from gross income in its income-tax returns ordinary and necessary expenses. Section 234(a)(1), Revenue Act of 1921. The respondent disallowed the deduction of the cost of moving and resetting machines upon the supposition that it represented the cost of improvements and betterments. The evidence clearly shows, however, that such was not the case. The amount was a legal deduction from gross income. Judgment will be entered on 16 days’ notice, under Rule 60. Considered by Littleton, Trussell, and Love. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4500294. Public record. Not legal advice.