Amtorg Trading Corp. v. Commissioner

*332OPINION.

Murdock:

The petitioner first contends that the items in question are deductible as “taxes.” The word “tax” is generally understood in this country to mean an involuntary charge imposed by legislative authority for public purposes. Tevander v. Ruysdael, 299 Fed. 746; Loan Association v. Topeka, 20 Wall. 655, 664; Strand v. Martin, 30 N. D. 165; 152 N. W. 280; Voelkel v. City of Cincinnati, *333112 Ohio 374; 147 N. E. 754. See other cases cited in Words and Phrases under “ Tax.” It is exclusively of statutory origin. Bente v. Bugbee, 103 N. J. 608; 137 Atl. 552. We look, therefore, for…