# Forbes v. Commissioner > United States Board of Tax Appeals · June 7, 1927 · 7 B.T.A. 209 URL: https://www.frixlaw.com/law-library/cases/4500044 ## Case - **Full name:** ROSE D. FORBES, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** June 7, 1927 - **Citations:** 7 B.T.A. 209; 1927 BTA LEXIS 3231 - **Precedential status:** Published - **Opinion:** Opinion of the court by Littleton - **Judges:** Littleton - **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/4500044 ## Opinion text *211 OPINION. Littleton: From the evidence submitted, the Board is of the opinion that the American School Citizenship League was during the year 1921 an association organized and operated exclusively for educational purposes. No part of the net earnings of the League inured to the benefit of any private stockholder or individual. The contribution of $4,000 made by petitioner to this League in the year 1921 was therefore a proper deduction from her gross income. Judgment will be entered on lb days1 notice, under Bule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4500044. Public record. Not legal advice.