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This is the old infobox, I moved it here to preserve the information, the template is missing, though, so it was just redlinked on the article page.
{{United States Tax Court Case
|Litigants=Midland Empire Packing Company v. Commissioner.
|ArgueDate=
|ArgueYear=
|DecideDate=April 19
|DecideYear=1950
|FullName=Midland Empire Packing Company v. Commissioner of Internal Revenue
|Citation=14 T.C. 635
|Holding=The Tax Court found that the taxpayer could deduct the cost of lining the walls in the basement of his business to prevent oil from seeping in because, in doing so, the taxpayer did not add value to his business but merely returned it to its original useful value.
|Judge=Arundell
|LawsApplied=
}}
Joshua Scott (talk) 23:00, 31 January 2010 (UTC)[reply]
