# Anniston Auto Co. v. Commissioner

> United States Board of Tax Appeals · August 2, 1926 · 4 B.T.A. 689

URL: https://www.frixlaw.com/law-library/cases/4497478

## Case

- **Full name:** ANNISTON AUTO 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. 689; 1926 BTA LEXIS 2227
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Tkammell
- **Judges:** Sternhagen, Morris, Green, Murdoch, Tkammell
- **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/4497478

## Opinion text

OPINION.
Tkammell
: The decision in this appeal is governed by the Appeal of Thomas Shoe Co., 1 B. T. A. 124; and Appeal of Bell-Rogers & Zemurray Brothers Co., ante, p. 687. The contribution was not an ordinary and necessary business expense.
Order of redetermination mil be entered on 10 days’ notice, under Rule 50.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4497478. Public record. Not legal advice.