Forbes v. Commissioner

Board of Tax Appeals

Forbes v. Commissioner

7 B.T.A. 209

CourtUnited States Board of Tax Appeals

DecidedJune 7, 1927

DocketDocket No. 10236

StatusPublished

This text of 7 B.T.A. 209 (Forbes 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

Forbes v. Commissioner, 7 B.T.A. 209 (bta 1927).

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Opinion

[211]*211OPINION.

Littleton:

From the evidence submitted, the Board is of the opinion that the American School Citizenship League was during the year 1921 an association organized and operated exclusively for educational purposes. No part of the net earnings of the League inured to the benefit of any private stockholder or individual. The contribution of $4,000 made by petitioner to this League in the year 1921 was therefore a proper deduction from her gross income.

Judgment will be entered on lb days1 notice, under Bule 50.

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[211]*211OPINION.

Littleton:

From the evidence submitted, the Board is of the opinion that the American School Citizenship League was during the year 1921 an association organized and operated exclusively for educational purposes. No part of the net earnings of the League inured to the benefit of any private stockholder or individual. The contribution of $4,000 made by petitioner to this League in the year 1921 was therefore a proper deduction from her gross income.

Judgment will be entered on lb days1 notice, under Bule 50.

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Bluebook (online)

7 B.T.A. 209, Counsel Stack Legal Research, https://law.counselstack.com/opinion/forbes-v-commissioner-bta-1927.