Evening Star Newspaper Co. v. Commissioner
United States Board of Tax Appeals
A contribution to a community chest by a local newspaper of large circulation, especially devoted to local interests, held to be deductible as a business expense where it is shown that the paper in line with its policy of long duration took the lead in campaigns for contributions to the chest, and its contribution was reasonably motivated by or related to the proper conduct of its business.
1Opinion of the Court
THE EVENING STAR NEWSPAPER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Evening Star Newspaper Co. v. Commissioner
Docket Nos. 61870, 66855.
United States Board of Tax Appeals
28 B.T.A. 762; 1933 BTA LEXIS 1072;
July 27, 1933, Promulgated
A contribution to a community chest by a local newspaper of large circulation, especially devoted to local interests, held to be deductible as a business expense where it is shown that the paper in line with its policy of long duration took the lead in campaigns for contributions to the chest, and its contribution was reasonably motivated…
2Cases cited1 opinion
- Evening Star Newspaper Co. v. CommissionerUnited States Board of Tax Appeals · 1933