The Kramertown Company, Inc. v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• air conditioning/heating units, removable only to extent necessary for replacement and repair, are not § 38 property
• ease of removal of rooftop air conditioner does not justify departure from Regulation

Source: CourtListener parenthetical corpus (CC0).