John R. Wood and Sadie L. Wood v. Commissioner of Internal Revenue

Taxpayer, John R. Wood, appeals from a determination by the Tax Court that certain expenses incurred in connection with the commemoration services of a veterans’ organization held in the Philippines were not deductible as “contributions” to the veterans’ organization under 26 U.S.C.A. § 170(c) (3) 1 Finding the Tax Court not clearly erroneous in its findings of fact and correct in its conclusions of law, we affirm.

Taxpayer is a member of the American Defenders of Bataan and Corregi-dor, Inc. (American Defenders), a group of American veterans whose general membership is limited to those…