Case Name: ANNISTON AUTO CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-08-02
Citations: 4 B.T.A. 689
Docket Number: Docket No. 1335
Parties: ANNISTON AUTO CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Green, Morris, and Murdoch concur in the dissent.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 689–690

Head Matter:
ANNISTON AUTO CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Docket No. 1335.
Decided August 2, 1926.
L. B. Liles, Esq., for tbe petitioner.
Henry Ravenel, Esq., for the respondent.

Opinion:
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.