# Dahlinger v. Commissioner > United States Board of Tax Appeals · June 30, 1930 · 20 B.T.A. 176 URL: https://www.frixlaw.com/law-library/cases/4491034 ## Case - **Full name:** CHARLES W. DAHLINGER, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** June 30, 1930 - **Citations:** 20 B.T.A. 176; 1930 BTA LEXIS 2189 - **Precedential status:** Published - **Opinion:** Dissent by Arxjndell - **Judges:** Arxjndell, Smith, Lansdon, Marquette, Seawell, Agree, Murdock - **Cited by:** 15 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/4491034 ## Opinion text ARxjndell, dissenting: In my opinion the activities of the League of Women Votes, to which petitioner contributed, in advocating such municipal or legislative measures as voting machines, better election laws and bond issues, bring that organization within the decision in Joseph M. Price, 12 B. T. A. 1186, in which we held that the civic fund of the City Club of New York was not organized and operated exclusively for educational purposes within the meaning of the statute. In the Price case we said in part: Even if it be conceded that there is some element of education in the dissemination of information through the club’s publications, its advocacy of or opposition to candidates and proposed municipal measures carries it beyond the exclusively educational purposes contemplated by the taxing statute. Lansdon, Smith, and McMahon agree with this dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4491034. Public record. Not legal advice.