Barkett v. Commissioner
United States Tax Court
Held, that petitioners are not entitled to deduct membership assessments paid to the Atlanta Retail Liquor Association for the taxable year 1950, since they have failed to meet the burden of proving that no substantial part of the activities of said association was carrying on propaganda, or otherwise attempting, to influence legislation.
1Opinion of the Court
Thomas J. Barkett and Martha L. Barkett, Petitioners, v. Commissioner of Internal Revenue, Respondent
Barkett v. Commissioner
Docket No. 60877
United States Tax Court
31 T.C. 1126; 1959 U.S. Tax Ct. LEXIS 224;
March 10, 1959, Filed
Decision will be entered under Rule 50.
Held, that petitioners are not entitled to deduct membership assessments paid to the Atlanta Retail Liquor Association for the taxable year 1950, since they have failed to meet the burden of proving that no substantial part of the activities of said association was carrying on propaganda, or otherwise attempting, to influence…
2Cases cited1 opinion
- Barkett v. CommissionerUnited States Tax Court · 1959