Income Tax Keyed to Lind
Midland Empire Packing Co. v. Commissioner
Petitioner used basements rooms for 25 years for curing ham and bacon, and for storing meat. There had been seepage of water in the past. During the tax year in question, oil was seeping through the concrete walls of the basement. The oil came from a nearby refinery plant. Federal meat inspectors told Petitioner that he had to oil proof the basement and stop using water from the well that was also contaminated. Petitioner added a concrete lining to the walls and to the floor, and sought to deduct the cost. The Commissioner claims that the expense was necessary but not ordinary.
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