Price v. Commissioner

JOSEPH M. PRICE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Price v. Commissioner

Docket No. 13826.

United States Board of Tax Appeals

12 B.T.A. 1186; 1928 BTA LEXIS 3386;

July 6, 1928, Promulgated

Contribution to the civic fund of the City Club of New York held not deductible.

Richard Welling, Esq., for the petitioner.

Frank S. Easby-Smith, Esq., for the respondent.

ARUNDELL

Proceeding for the redetermination of a deficiency in income tax for 1921 in the amount of $21.84. Only so much is in controversy as result from the disallowance of a claimed deduction for a contribution to the…