Kelley-Dempsey & Co. v. Commissioner
United States Board of Tax Appeals
Payments made by petitioner to an employee of a company for which it was laying pipe lines under contract, for the purpose of securing relief from arbitrary and impeding demands of the company's inspectors and the prompt delivery of materials, held not an ordinary and necessary business expense.
1Opinion of the Court
KELLEY-DEMPSEY & COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Kelley-Dempsey & Co. v. Commissioner
Docket No. 66806.
United States Board of Tax Appeals
31 B.T.A. 351; 1934 BTA LEXIS 1115;
October 16, 1934, Promulgated
Payments made by petitioner to an employee of a company for which it was laying pipe lines under contract, for the purpose of securing relief from arbitrary and impeding demands of the company's inspectors and the prompt delivery of materials, held not an ordinary and necessary business expense.
H. A. Mihills, C.P.A., for the petitioner.
George D. Brabson, Esq.,…
2Cases cited1 opinion
- Kelley-Dempsey & Co. v. CommissionerUnited States Board of Tax Appeals · 1934