Dohrmann v. Commissioner
United States Board of Tax Appeals
Petitioner made charitable donations to a number of individuals through the medium of a social welfare worker in his employ. Such donations are not deductible under section 214(a)(11) of the Revenue Act of 1921.
1Opinion of the Court
FRED DOHRMANN, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Dohrmann v. Commissioner
Docket No. 25234.
United States Board of Tax Appeals
18 B.T.A. 66; 1929 BTA LEXIS 2126;
November 9, 1929, Promulgated
Petitioner made charitable donations to a number of individuals through the medium of a social welfare worker in his employ. Such donations are not deductible under section 214(a)(11) of the Revenue Act of 1921.
Homer H. Tooley, Esq., for the petitioner.
A. J. Tall, Esq., for the respondent.
LITTLETON
The Commissioner determined a deficiency of $1,420.25 in income tax for 1922.…
2Cases cited1 opinion
- Dohrmann v. CommissionerUnited States Board of Tax Appeals · 1929