# Schlesinger v. Commissioner > United States Board of Tax Appeals · April 16, 1928 · 11 B.T.A. 601 URL: https://www.frixlaw.com/law-library/cases/4488071 ## Case - **Full name:** ARMIN A. SCHLESINGER, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** April 16, 1928 - **Citations:** 11 B.T.A. 601; 1928 BTA LEXIS 3761 - **Precedential status:** Published - **Opinion:** Opinion of the court by Aeundell - **Judges:** Aeundell - **Cited by:** 0 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4488071 ## Opinion text *602 OPINION. Aeundell : From all of the evidence we are convinced that during the year 1920 the Lake School for Girls was a corporation organized and operated exclusively for educational purposes and that no part of its net earnings inured to the benefit of any stockholder or individual. We are therefore of the opinion that the contribution of $5,000 made by the petitioner to the corporation in the year 1920 is a proper deduction from his gross income for that year, under section 214(a) (11) of the Revenue Act of 1918. Judgment of no deficiency will he entered. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4488071. Public record. Not legal advice.