Hartless Linen Service Co. v. Commissioner
United States Tax Court
Held, payments made by petitioner to various Christian Science churches and societies during 1953 and 1954 do not constitute ordinary and necessary business expenses under section 23(a)(1)(A), I.R.C. 1939, and section 162(a), I.R.C. 1954, but represent charitable contributions within the meaning of section 23(q), I.R.C. 1939, and section 170(a), I.R.C. 1954.
1Opinion of the Court
Hartless Linen Service Company, Petitioner, v. Commissioner of Internal Revenue, Respondent
Hartless Linen Service Co. v. Commissioner
Docket No. 64138
United States Tax Court
32 T.C. 1026; 1959 U.S. Tax Ct. LEXIS 110;
August 10, 1959, Filed
Decision will be entered for the respondent.
Held, payments made by petitioner to various Christian Science churches and societies during 1953 and 1954 do not constitute ordinary and necessary business expenses under section 23(a)(1)(A), I.R.C. 1939, and section 162(a), I.R.C. 1954, but represent charitable contributions within the meaning of section 23(q),…
2Cases cited2 opinions
- Wm. T. Stover Co. v. CommissionerUnited States Tax Court · 1956
- Hartless Linen Service Co. v. CommissionerUnited States Tax Court · 1959