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· 9/11/1968

United States v. W. J. Wehrli and Helen B. Wehrli

Citations

  • 400 F.2d 686
  • 22 A.F.T.R.2d (RIA) 5568
  • 1968 U.S. App. LEXIS 5572

How courts have described this case

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

  • building air-conditioned; interior space rearranged by tearing out hallway, load-bearing wall, and vaults; new wall partitions and floor covering installed; restrooms relocated; new electrical wiring and plumbing fixtures installed
  • footnote citing Richmond Television and the district court opinion in Darlington-Huntsville as examples of cases utilizing the one-year rule has been omitted; emphasis added
  • footnote citing Richmond Television and the district court opinion in Darlington-Huntsville as examples of cases utilizing the one-year rule has been omitted; emphasis added
  • “[A]n expenditure made for an item which is part of a ‘general plan’ of rehabilitation, modernization, and improvement of the - 17 - [ ] property, must be capitalized, even though, standing alone, the item may appropriately be classified as one of repair.”

Source: CourtListener parenthetical corpus (CC0).

Judges: Murrah, Miller, Breitenstein

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