Case Name: Alexander Silverman, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-05-12
Citations: 6 B.T.A. 1328
Docket Number: Docket No. 10389
Parties: Alexander Silverman, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 6
Pages: 1328–1329

Head Matter:
Alexander Silverman, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 10389.
Promulgated May 12, 1927.
8. Leo Buslander, Esq., and A. E. James, Esq., for the petitioner.
D. D. Shepard, Esq., for the respondent.

Opinion:
OPINION.
Littleton :
The Board has held that expenditures of the character and made under circumstances involved in this proceeding are deductible as ordinary and necessary business expense. Marion D. Shutter, 2 B. T. A. 23. We have also held that expenditures made by a professional cartoonist for periodicals and other current literature and in attending political conventions, when properly proved, were proper deductions as ordinary and necessary business expense. Jay N. Darling, 4 B. T. A. 499.
The Board is of the opinion from the facts in this proceeding that the petitioner is entitled to the deduction claimed.
Judgment will he entered on 15 days' notice, under Rule 50.