Bell-Rogers v. Commissioner

Board of Tax Appeals

Bell-Rogers v. Commissioner

4 B.T.A. 687

CourtUnited States Board of Tax Appeals

DecidedAugust 2, 1926

DocketDocket No. 1220

StatusPublished

This text of 4 B.T.A. 687 (Bell-Rogers v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

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

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Opinions

[688]*688OPINION.

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]*688OPINION.

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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Bluebook (online)

4 B.T.A. 687, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bell-rogers-v-commissioner-bta-1926.