Woolf & Reynolds, Inc. v. Commissioner

1 B.T.A. 1092, 1925 BTA LEXIS 2665
CourtUnited States Board of Tax Appeals
DecidedMay 5, 1925
DocketDocket No. 1786.
StatusPublished

This text of 1 B.T.A. 1092 (Woolf & Reynolds, Inc. 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
Woolf & Reynolds, Inc. v. Commissioner, 1 B.T.A. 1092, 1925 BTA LEXIS 2665 (bta 1925).

Opinion

DECISION.

The determination of the Commissioner is approved. The contributions are not “ ordinary and necessary ” expenses paid in carrying on the business, within the meaning of section 234 (a) (1) of the Revenue Act of 1918.

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Related

Appeal of Woolf & Reynolds, Inc.
1 B.T.A. 1092 (Board of Tax Appeals, 1925)

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Bluebook (online)
1 B.T.A. 1092, 1925 BTA LEXIS 2665, Counsel Stack Legal Research, https://law.counselstack.com/opinion/woolf-reynolds-inc-v-commissioner-bta-1925.