The 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.
Opinion
Woolf & Reynolds, Inc. v. Commissioner
- 1 B.T.A. 1092
- 1925 BTA LEXIS 2665
- Court
- United States Board of Tax Appeals
- Filed
- May 5, 1925
- Status
- Published
- On the bench
- Sternhagen, Trammell, Phillips
- Cited by
- 0 cases
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