Evening Star Newspaper Co. v. Commissioner
United States Board of Tax Appeals
A contribution to a community chest by a local newspaper of large circulation, especially devoted to local interests, held to be deductible as a business expense where it is shown that the paper in line with its policy of long duration took the lead in campaigns for contributions to the chest, and its contribution was reasonably motivated by or related to the proper conduct of its business.
1Opinion of the Court
*764OPINION.
Marquette:
The sole question for decision is whether the petitioner should be permitted to deduct from its gross income its contributions of the Washington Community Chest. Such a contribution when in the nature of a gift is deductible to a limited ex*765tent from tlie gross income of an individual.. Sec. 23 (n) (2), Eevenue Act of 1928. No such deduction is allowed to a corporation. But either may deduct such a contribution when it is shown that the contribution is in fact a business expense. American Rolling Mill Co. v. Commissioner, 41 Fed. (2d) 314; Killian Co., 20 B.T.A. 80. Since a…
2Cases cited3 opinions
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Thomas Shoe Co. v. CommissionerUnited States Board of Tax Appeals · 1924
- Alexander Sprunt & Son, Inc. v. CommissionerUnited States Board of Tax Appeals · 1931
3Cited by6 opinions
- W. M. Ritter Lumber Co. v. CommissionerUnited States Board of Tax Appeals · 1934
- Adam, Meldrum & Anderson Co. v. CommissionerUnited States Board of Tax Appeals · 1933
- Adam, Meldrum & Anderson Co. v. CommissionerUnited States Board of Tax Appeals · 1933
- Brush-Moore Newspapers, Inc. v. CommissionerUnited States Board of Tax Appeals · 1935
- Evening Star Newspaper Co. v. CommissionerUnited States Board of Tax Appeals · 1933
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