Weil Clothing Co. v. Commissioner
United States Tax Court
Petitioner made annual contributions to an association of its employees which provided sick and disability benefits, medical aid, burial expenses, group life, accident, and hospital insurance, and other benefits for members who paid dues. Petitioner contributed $ 12,000 in addition to its regular contribution for 1943. Held, the $ 12,000 payment is deductible as an ordinary and necessary business expense paid in 1943.
1Opinion of the Court
OPINION.
Arnold, Judge:
Petitioner is engaged in the retail clothing business in St. Louis, Missouri. Its employees formed an employees’ aid association in 1926 to provide certain benefits for members. In 1943 most of petitioner’s employees were members. For many years petitioner contributed to the association amounts equal to the general dues paid in by members, as well as certain group hospital dues, and made contributions for employees’ picnics. Petitioner claimed and was allowed deductions in its corporation income tax returns for such payments. In the taxable year 1943 petitioner, in…
2Cases cited3 opinions
- Surface Combustion Corp. v. CommissionerUnited States Tax Court · 1947
- Lincoln Electric Co. v. CommissionerUnited States Tax Court · 1946
- Times Publishing Co. v. CommissionerUnited States Tax Court · 1949
3Cited by11 opinions
- Texas Instruments Incorporated, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- Commissioner of Internal Revenue v. Surface Combustion CorporationCourt of Appeals for the Sixth Circuit · 1950
- Hunter v. CommissionerUnited States Tax Court · 1966
- Slaymaker Lock Co. v. CommissionerUnited States Tax Court · 1952
- Connecticut Mut. Life Ins. Co. v. CommissionerUnited States Tax Court · 1996
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