The opinion
*688 OPINION.
Trammell
: The decision in this case, in so far as it relates to the contribution to the-Chamber'of Commerce, is controlled by the opinion in the Appeal of Thomas Shoe Co., 1 B. T. A. 124, and it is not necessary to repeat here what was said there. The contribution was not an ordinary and necessary expense of the taxpayer’s business.
Order of redetermination mil he ’ entered on 10 days’ notice, wider Rule SO.