Bell,Rogers & Zemurray Bros. Co. v. Commissioner

Board of Tax Appeals

Bell,Rogers & Zemurray Bros. Co. v. Commissioner

4 B.T.A. 687, 1926 BTA LEXIS 2226

CourtUnited States Board of Tax Appeals

DecidedAugust 2, 1926

DocketDocket No. 1220.

StatusPublished

Cited by1 cases

This text of 4 B.T.A. 687 (Bell,Rogers & Zemurray Bros. Co. 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 & Zemurray Bros. Co. v. Commissioner, 4 B.T.A. 687, 1926 BTA LEXIS 2226 (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, 1926 BTA LEXIS 2226, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bellrogers-zemurray-bros-co-v-commissioner-bta-1926.

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