Case Name: BELL-ROGERS & ZEMURRAY BROTHERS 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. 687
Docket Number: Docket No. 1220
Parties: BELL-ROGERS & ZEMURRAY BROTHERS CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Green, Morris, and Murdock concur in the dissent.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 687–688

Head Matter:
BELL-ROGERS & ZEMURRAY BROTHERS CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Docket No. 1220.
Decided August 2, 1926.
L. B. Liles, Esq., for the petitioner.
Henry Ravenel, Esq., for the respondent. ,

Opinion:
OPINION.
Trammell
: The decision in this case, in so far as it relates to the contribution to the-Chamber'of Commerce, is controlled by the opinion in the Appeal of Thomas Shoe Co., 1 B. T. A. 124, and it is not necessary to repeat here what was said there. The contribution was not an ordinary and necessary expense of the taxpayer's business.
Order of redetermination mil he ' entered on 10 days' notice, wider Rule SO.