Case: Sanitary Earthenware Specialty Co., Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Sanitary Earthenware Specialty Co. v. Commissioner
Decision Date: 1930-04-22
Docket Number: Docket Nos. 31161, 31162
Citation: 19 B.T.A. 641
Volume: 19
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Sanitary Earthenware Specialty Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 641–642

Head Matter:
Sanitary Earthenware Specialty Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket Nos. 31161, 31162.
Promulgated April 22, 1930.
John A. Moore for the petitioner.
J. E. Marshall, Esq., and C. A. Bay, Esq., for the respondent.

Opinion:
OPINION.
Lansdon:
The evidence is conclusive that some part, if not all, of the amounts disallowed by the respondent as ordinary and necessary expenses were incurred in defending the petitioner for violating a Federal law. This Board has heretofore decided the question here involved adversely to the contention of the petitioner. On the record here and upon the authority of many prior decisions, the determination of the respondent must be affirmed. Sarah Backer et al., Executors, 1 B. T. A. 214; John Stephens, 2 B. T. A. 724; Columbus Bread Co., 4 B. T. A. 1126; Bonnie Bros., Inc., 15 B. T. A. 1231.
Decision will be entered for the respondent.