CLEMENS
v.
CLEMENS
CLEMENS
CLEMENS
323 U.S. 736
Supreme Court of the United States (1944)
Positive Treatment
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Stoeltzing v. Commissioner of Internal Revenue, 266 F.2d 374 (3d Cir. 1959)…nd additions to capital is, of course, obscure. United States v. Akin, 10 Cir., 1957, 248 F. 2d 742, certiorari denied 1958, 355 U.S. 956, 78 S.Ct. 542, 2 L.Ed.2d 532; Repplier Coal Co. v. Commissioner, 3 Cir., 140 F. 2d 554, certiorari denied 1944, 323 U.S. 736, 65 S.Ct. 35, 89 L.Ed. 590. No section of the Internal Revenue Code deals with deductibility of repairs as expenses but Regulations 118, Sec. 39.23(a)-4, is relied on by Stoeltzing. The Regulation provides that: “The cost of incidental repairs which…