Case: Rose D. Forbes, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Forbes v. Commissioner
Decision Date: 1927-06-07
Docket Number: Docket No. 10236
Citation: 7 B.T.A. 209
Volume: 7
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Rose D. Forbes, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 209–211

Head Matter:
Rose D. Forbes, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 10236.
Promulgated June 7, 1927.
Kenneth Howes, Esq., for the petitioner.
D. D. Shepard, Esq., for the respondent.

Opinion:
OPINION.
Littleton:
From the evidence submitted, the Board is of the opinion that the American School Citizenship League was during the year 1921 an association organized and operated exclusively for educational purposes. No part of the net earnings of the League inured to the benefit of any private stockholder or individual. The contribution of $4,000 made by petitioner to this League in the year 1921 was therefore a proper deduction from her gross income.
Judgment will be entered on lb days1 notice, under Bule 50.