Adam, Meldrum & Anderson Co. v. Commissioner
United States Board of Tax Appeals
1. Contributions made by petitioners to certain charitable organizations are not deductible as ordinary and necessary business expenses. 2. The evidence does not establish that petitioners were affiliated with P. Centemeri & Co. under section 142(c) of the Revenue Act of 1928.
1Opinion of the Court
ADAM,MELDRUM AND ANDERSON COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
ADAM,MELDRUM AND ANDERSON STATE BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
A.M. & A. CLEANING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Adam, Meldrum & Anderson Co. v. Commissioner
Docket Nos. 59077, 59078, 59079.
United States Board of Tax Appeals
29 B.T.A. 419; 1933 BTA LEXIS 940;
November 24, 1933, Promulgated
1. Contributions made by petitioners to certain charitable organizations are not deductible as ordinary and necessary business…
2Cases cited1 opinion
- Adam, Meldrum & Anderson Co. v. CommissionerUnited States Board of Tax Appeals · 1933