Dahlinger v. Commissioner
United States Board of Tax Appeals
1. A contribution to the Pennsylvania League of Women Voters held deductible under section 214(a)(11), Revenue Act of 1921. 2. The sale of certain stock was not consummated after December 31, 1921, and the profits therefrom are not taxable under the capital gain provisions of the Revenue Acts of 1921 and 1924.
1Opinion of the Court
CHARLES W. DAHLINGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Dahlinger v. Commissioner
Docket No. 33721.
United States Board of Tax Appeals
20 B.T.A. 176; 1930 BTA LEXIS 2189;
June 30, 1930, Promulgated
1. A contribution to the Pennsylvania League of Women Voters held deductible under section 214(a)(11), Revenue Act of 1921.
2. The sale of certain stock was not consummated after December 31, 1921, and the profits therefrom are not taxable under the capital gain provisions of the Revenue Acts of 1921 and 1924.
W. W. Booth, Esq., and W. A. Seifert, Esq., for the petitioner.
Bruce…
2Cases cited2 opinions
- Dahlinger v. CommissionerUnited States Board of Tax Appeals · 1930
- Price v. CommissionerUnited States Board of Tax Appeals · 1928