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