Alabama Pipe Co. v. Commissioner
United States Tax Court
An accrual basis corporation claimed certain charitable contributions as a deduction in 1949. These contributions, as authorized by the board of directors in 1949, were made in 1950. Later, on its amended return for 1949 the deduction was omitted, but was taken on its 1950 return. Held, under section 23 (q), Internal Revenue Code of 1939, that the deduction was not proper in 1950.
1Opinion of the Court
Alabama Pipe Company, Petitioner, v. Commissioner of Internal Revenue, Respondent
Alabama Pipe Co. v. Commissioner
Docket No. 45518
United States Tax Court
23 T.C. 95; 1954 U.S. Tax Ct. LEXIS 66;
October 21, 1954, Filed
Decision will be entered for the respondent.
An accrual basis corporation claimed certain charitable contributions as a deduction in 1949. These contributions, as authorized by the board of directors in 1949, were made in 1950. Later, on its amended return for 1949 the deduction was omitted, but was taken on its 1950 return. Held, under section 23 (q), Internal Revenue Code of 1939,…
2Cases cited5 opinions
- Burke & Herbert Bank & Trust Co. v. CommissionerUnited States Tax Court · 1948
- Keeler v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Faucette Co. v. CommissionerUnited States Tax Court · 1951
- Champlin v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1935
- Alabama Pipe Co. v. CommissionerUnited States Tax Court · 1954