Sanitary Earthenware Specialty Co. v. Commissioner
This text of 19 B.T.A. 641 (Sanitary Earthenware Specialty 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.
Opinion
[642]*642OPINION.
The evidence is conclusive that some part, if not all, of the amounts disallowed by the respondent as ordinary and necessary expenses were incurred in defending the petitioner for violating a Federal law. This Board has heretofore decided the question here involved adversely to the contention of the petitioner. On the record here and upon the authority of many prior decisions, the determination of the respondent must be affirmed. Sarah Backer et al., Executors, 1 B. T. A. 214; John Stephens, 2 B. T. A. 724; Columbus Bread Co., 4 B. T. A. 1126; Bonnie Bros., Inc., 15 B. T. A. 1231.
Decision will be entered for the respondent.
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Cite This Page — Counsel Stack
19 B.T.A. 641, 1930 BTA LEXIS 2351, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sanitary-earthenware-specialty-co-v-commissioner-bta-1930.