B. Manischewitz Co. v. Commissioner
United States Tax Court
1. Payments to foreign religious seminary by producer of religious dietary articles held deductible as ordinary and necessary business expense within the meaning of Internal Revenue Code, section 23 (a). 2. Deduction in taxable year on abandonment of experimental electric oven and equipment held proper.
1Opinion of the Court
The B. Manischewitz Company, Petitioner, v. Commissioner of Internal Revenue, Respondent
B. Manischewitz Co. v. Commissioner
Docket No. 13236
United States Tax Court
10 T.C. 1139; 1948 U.S. Tax Ct. LEXIS 153;
June 22, 1948, Promulgated
Decision will be entered under Rule 50.
1. Payments to foreign religious seminary by producer of religious dietary articles held deductible as ordinary and necessary business expense within the meaning of Internal Revenue Code, section 23 (a).
2. Deduction in taxable year on abandonment of experimental electric oven and equipment held proper.
Harry L. Brown, Esq., and…
2Cases cited3 opinions
- Smith v. CommissionerUnited States Tax Court · 1944
- Singer Sewing Machine Co. v. CommissionerUnited States Tax Court · 1945
- B. Manischewitz Co. v. CommissionerUnited States Tax Court · 1948