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
ALFRED A. COOK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Cook v. Commissioner
Docket No. 67174.
United States Board of Tax Appeals
30 B.T.A. 292; 1934 BTA LEXIS 1352;
April 3, 1934, Promulgated
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…
2Cases cited1 opinion
- Cook v. CommissionerUnited States Board of Tax Appeals · 1934