Roberts Dairy Co. v. Commissioner of Internal Revenue

THOMAS, Circuit Judge.

The question presented is whether the Tax Court erred in affirming a ruling of the Commissioner disallowing a deduction from gross income of the petitioner for the taxable year ending December 31, 1943, for a contribution of $750 made by the Petitioner to National Tax Equality Association, a corporation (referred to as NTEA).

The petitioner contended that its contribution was deductible under either § 23(a) (1) (A) or § 23(q) (2) of the Internal Revenue Code. The Tax Court held that the contribution was not deductible because the objectives of the NTEA were to carry on…