# Bell,Rogers & Zemurray Bros. Co. v. Commissioner

> United States Board of Tax Appeals · August 2, 1926 · 4 B.T.A. 687

URL: https://www.frixlaw.com/law-library/cases/4497476

## Case

- **Full name:** BELL-ROGERS & ZEMURRAY BROTHERS CO., <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** August 2, 1926
- **Citations:** 4 B.T.A. 687; 1926 BTA LEXIS 2226
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Trammell
- **Judges:** Trammell, Iagen, Morris, Green, Sterni, Murdock
- **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/4497476

## Opinion text

*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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4497476. Public record. Not legal advice.