Case Name: Appeal of WOOLF & REYNOLDS, INC.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-05-05
Citations: 1 B.T.A. 1092
Docket Number: Docket No. 1786
Parties: Appeal of WOOLF & REYNOLDS, INC.
Judges: Before SterNhageN, Trammell, and Phillips.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 1092–1092

Head Matter:
Appeal of WOOLF & REYNOLDS, INC.
Docket No. 1786.
Submitted March 31, 1925;
decided May 5, 1925.
Albert L. Clothier, Esq., for the taxpayer.
Ellis W. Manning, Esq., for the Commissioner.
Before SterNhageN, Trammell, and Phillips.

Opinion:
DECISION.
The determination of the Commissioner is approved. The contributions are not " ordinary and necessary " expenses paid in carrying on the business, within the meaning of section 234 (a) (1) of the Revenue Act of 1918.