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JONES v. COMMISSIONER

Docket No. 53891.

24 T.C. 563 (1955)

JOSEPH MERRICK JONES AND EUGENIE PENICK JONES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 30, 1955.

Attorney(s) appearing for the Case

George Denegre, Esq., for the petitioners.

F. S. Gettle, Esq., for the respondent.

The Commissioner determined a deficiency in income tax for the year 1950 in the amount of $20,546.04. The only issue presented for decision is whether $31,512.36 paid in making rental property habitable represented capital expenditures or repairs deductible as expense under section 23 (a) (1) (A) of the Internal Revenue Code of 1939.

FINDINGS OF FACT.

The petitioners are husband and wife and residents of Louisiana...

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