United States Board of Tax Appeals February 21, 1927, Docket No. 2881 (Forgeus v. Commissioner)

*293OPINION.

MoRRis:

We are satisfied from the evidence that of the $7,500 expended in the year 1919, $3,600 constituted ordinary and necessary expenses which are deductible in computing the petitioner’s net income for that year. See Appeal of Illinois Merchants Trust Co., 4 B. T. A. 103. The building acquired by the petitioner in 1915 was constructed in 1869.