Fred W. Amend Co. v. Commissioner
United States Tax Court
Held, amounts expended for the retention of a Christian Science practitioner whose services, during the years in issue, were availed of solely by petitioner's treasurer-board chairman, were not properly deductible by petitioner as an ordinary and necessary expense of its business.
1Opinion of the Court
Fred W. Amend Co., Petitioner v. Commissioner of Internal Revenue, Respondent
Fred W. Amend Co. v. Commissioner
Docket No. 5385-67
United States Tax Court
55 T.C. 320; 1970 U.S. Tax Ct. LEXIS 29;
November 19, 1970, Filed
Decision will be entered for the respondent.
Held, amounts expended for the retention of a Christian Science practitioner whose services, during the years in issue, were availed of solely by petitioner's treasurer-board chairman, were not properly deductible by petitioner as an ordinary and necessary expense of its business.
John Enrietto, for the petitioner.
Robert H. Burgess, for…
2Cases cited26 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Kroll v. CommissionerUnited States Tax Court · 1968
- Anderson v. HelveringSupreme Court of the United States · 1940
- Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
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