# Carso Paper Co. v. Commissioner

> United States Board of Tax Appeals · November 12, 1925 · 3 B.T.A. 28

URL: https://www.frixlaw.com/law-library/cases/4624501

## Case

- **Full name:** APPEAL OF CARSO PAPER CO., INC.
- **Court:** United States Board of Tax Appeals
- **Decided:** November 12, 1925
- **Citations:** 3 B.T.A. 28; 1925 BTA LEXIS 2072
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** James, Ton, Smith, Trussell, Littlf
- **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/4624501

## Opinion text

APPEAL OF CARSO PAPER CO., INC.
Carso Paper Co. v. Commissioner
Docket No. 4930.
United States Board of Tax Appeals
3 B.T.A. 28 ; 1925 BTA LEXIS 2072 ;
November 12, 1925 , Decided Submitted October 13, 1925 .
*2072 William M. Smith, Esq., for the taxpayer.
F. O. Graves, Esq., for the Commissioner.
*28 Before SMITH, JAMES, LITTLETON, and TRUSSELL.
This appeal is from the determination of a deficiency in income and profits tax for the year 1920 in the amount of $485.60. The point in issue is the right of the taxpayer to deduct from gross income, in its income and profits-tax return for the year 1920, $1,000 paid by the taxpayer toward the establishment of a hospital in the village of Dansville, N.Y.
FINDINGS OF FACT.
The taxpayer is a Massachusetts corporation with its principal office at Dansville, N.Y. It is engaged in the manufacture and sale of paper. It employs labor at Dansville. In 1920 it contributed $1,000 toward the establishment of a hospital in the city or village *29 in which its principal plant was located and deducted the amount of the contribution from gross income in its income-tax return for 1920. The deduction was disallowed by the Commissioner.
DECISION.
The determination of the Commissioner is approved.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4624501. Public record. Not legal advice.