Craig v. Commissioner

GEORGE L. CRAIG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Craig v. Commissioner

Docket No. 9819.

United States Board of Tax Appeals

11 B.T.A. 193; 1928 BTA LEXIS 3844;

March 26, 1928, Promulgated

A contribution to a cemetery not operated for gain is not deductible by an individual from gross income under the provisions of section 214(a)(11) of the Revenue Act of 1921.

Edward B. Scull, Esq., for the petitioner.

V. J. Heffernan, Esq., for the respondent.

MILLIKEN

This proceeding involves the redetermination of a deficiency in income tax for the year 1921 in the amount of $7,655.38.…