Silverman v. Commissioner

Board of Tax Appeals

Silverman v. Commissioner

6 B.T.A. 1328, 1927 BTA LEXIS 3284

CourtUnited States Board of Tax Appeals

DecidedMay 12, 1927

DocketDocket No. 10389.

StatusPublished

Cited by1 cases

This text of 6 B.T.A. 1328 (Silverman 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

Silverman v. Commissioner, 6 B.T.A. 1328, 1927 BTA LEXIS 3284 (bta 1927).

Pincite

Opinion

[1329]*1329OPINION.

Littleton :

The Board has held that expenditures of the character and made under circumstances involved in this proceeding are deductible as ordinary and necessary business expense. Marion D. Shutter, 2 B. T. A. 23. We have also held that expenditures made by a professional cartoonist for periodicals and other current literature and in attending political conventions, when properly proved, were proper deductions as ordinary and necessary business expense. Jay N. Darling, 4 B. T. A. 499.

The Board is of the opinion from the facts in this proceeding that the petitioner is entitled to the deduction claimed.

Judgment will he entered on 15 days’ notice, under Rule 50.

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