Legal Opinion
American Hardware & Equipment Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided February 17, 1953No. 6520_1PublishedCited by 14 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This petition for review involves the Commissioner’s determination of deficiencies in income tax for the fiscal years ending June 30, 1947 and June -30, 1948, of the American Hardware & Equipment Co., growing out of deductions of $1,800 and $1,500, respectively, claimed by the taxpayer on account of contributions made to National Tax Equality Association of Chicago, Illinois. The question presented is whether these payments were deductible from gross income either as ordinary and necessary expenses, under § 23(a)(1)(A), or as contributions, under § 23 (q) (2) of the…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Trist v. ChildSupreme Court of the United States · 1875
- Textile Mills Securities Corp. v. CommissionerSupreme Court of the United States · 1941
- Hazelton v. SheckellsSupreme Court of the United States · 1906
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Cammarano v. United StatesSupreme Court of the United States · 1959
- Davis v. CommissionerUnited States Tax Court · 1956
- Alex H. Washburn v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- F. Strauss & Son, Inc., of Arkan Sas v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- William B. Cammarano and Louise Cammarano, His Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1957
9 more not listed; retrieve them via the Exa API.