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American Bemberg Co. v. Commissioner
United States Tax Court
10 T.C. 361 (1948)
Facts
American Bemberg Co. (plaintiff) built a factory building. Several years after the building’s completion, its floor caved in. American Bemberg spent $1 million to fill the hole, described as 50 feet deep, with cement. American Bemberg deducted the cost of filling the hole as a business expense. The commissioner of Internal Revenue (defendant) disallowed the deduction on the ground that it should have been capitalized as part of the cost of the building. American Bemberg appealed the disallowance of the deduction to the United States Tax Court.
Rule of Law
Issue
Holding and Reasoning (Black, J.)
Dissent (Murdock, J.)
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