Legal Opinion
Slee v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 16, 1930No. 237, October Term, 1929PublishedCited by 45 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
During each of the years in question Slee, the petitioner, made gifts to the American Birth Control League, which he deducted from his income. The Commissioner, and later the Board, disallowed these, and the only question is whether section 214 (a) (11) (Bof the Internal Revenue Act of 1921 (42 Stat. 227), and section 214 (a) (10) of the Revenue Acts of 1924 and 1926 (26 USCA § 95(a) (10), include the League. Those sections allow the deduction of gifts made to “any corporation * * * organized and operated exclusively for religious, charitable, scientific, literary or…
2Cases cited1 opinion
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
3Cited by45 opinions
- United States v. HarrissSupreme Court of the United States · 1954
- Cammarano v. United StatesSupreme Court of the United States · 1959
- Christian Echoes National Ministry, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1973
- Dulles v. JohnsonCourt of Appeals for the Second Circuit · 1959
- Hazen v. National Rifle Ass'n of AmericaCourt of Appeals for the D.C. Circuit · 1938
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