Bell-Rogers v. Commissioner

Board of Tax Appeals

Bell-Rogers v. Commissioner

4 B.T.A. 687

United States Board of Tax Appeals·Decided August 2, 1926·No. Docket No. 1220·Published

Opinions

[688] OPINION.

Trammell

: The decision in this case, in so far as it relates to the contribution to the-Chamber'of Commerce, is controlled by the opinion in the Appeal of Thomas Shoe Co., 1 B. T. A. 124, and it is not necessary to repeat here what was said there. The contribution was not an ordinary and necessary expense of the taxpayer’s business.

Order of redetermination mil he ’ entered on 10 days’ notice, wider Rule SO.

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[688] OPINION.

Trammell

: The decision in this case, in so far as it relates to the contribution to the-Chamber'of Commerce, is controlled by the opinion in the Appeal of Thomas Shoe Co., 1 B. T. A. 124, and it is not necessary to repeat here what was said there. The contribution was not an ordinary and necessary expense of the taxpayer’s business.

Order of redetermination mil he ’ entered on 10 days’ notice, wider Rule SO.

Bell-Rogers v. Commissioner, 4 B.T.A. 687 (bta 1926).

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