Cook v. Commissioner
United States Board of Tax Appeals
The petitioner, a practicing attorney in New York City, made a contribution in 1929 to the "Association of the Bar of the City of New York," of which he was a member, to be used by the association in defraying the expenses of a committee appointed to investigate the administration of the bankruptcy laws in the Southern District of New York.
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The petitioner, a practicing attorney in New York City, made a contribution in 1929 to the "Association of the Bar of the City of New York," of which he was a member, to be used by the association in defraying the expenses of a committee appointed to investigate the administration of the bankruptcy laws in the Southern District of New York. Held, that the amount is not deductible either as a contribution to one of the classes of corporations enumerated in section 23(n)(2) of the Revenue Act of 1928, or as an ordinary and necessary business expense under section 23(a) of the act.
1Opinion of the Court
*293OPINION.
Smith :
This proceeding is for the redetermination of a deficiency in petitioner’s income tax for 1929 in the amount of $1,200. The only error alleged is the respondent’s disallowance of a deduction from gross income of $5,000, representing a contribution which the petitioner made to the Association of the Bar of the City of New York. The issue was submitted on a written stipulation of facts which, for the purpose of our decision, may be summarized as follows:
The petitioner is, and was during 1929, a practicing attorney in New York City, admitted to practice before the courts of the…
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