Appeal of Wall

4 B.T.A. 915
United States Board of Tax Appeals·Decided September 22, 1926·No. Docket No. 7359·Published·Cited by 1 cases

Opinion

[916] OPINION.

Littleton

: The decision' of the first issue is governed by the opinion of the Board in the Appeal of Estate of George W. Randall, 4 B. T. A. 679.

We are of the opinion that the $25 contributed by the petitioner during 1922 to charity was a proper deduction from gross income for that year.

Judgment for the petitioner.

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Appeal of Wall, 4 B.T.A. 915 (bta 1926).

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Related

Wall v. Commissioner
4 B.T.A. 915 (Board of Tax Appeals, 1926)