KALBFLEISCH, District Judge.
In this action the plaintiffs sued for a refund of income taxes in the amount of $2,276.28, assessed and paid for the year 1952. The assessment of taxes resulted from the disallowance by the Commissioner of Internal Revenue of a deduction claimed for repairs in the amount of $5,613.72. The Commissioner decided that of said amount claimed deductible for repairs, the amount of $5,447.22 was in fact a capital expenditure subject to depreciation...
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