Legal Opinion
Cochran v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided June 3, 1935No. 3827PublishedCited by 16 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals. The opinion of the Board, handed down in August, 1934, is found in 30 B. T. A. 1115. The appeal involves income taxes for the year 1929 in the amount of $5,-621.50.
The petitioner, a resident of Baltimore, Md., contributed $33,200, during the year 1929, to the World League Against Alcoholism and, in making his income tax return for that year, claimed this contribution as a deduction from his gross income. The Commissioner of Internal Revenue refused to allow any portion of the…
2Cases cited5 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Helvering v. BlissSupreme Court of the United States · 1934
- Slee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Leubuscher v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Weyl v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
3Cited by16 opinions
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Samuel Friedland Foundation v. United StatesDistrict Court, D. New Jersey · 1956
- Murray Seasongood and Agnes Seasongood v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Hazen v. National Rifle Ass'n of AmericaCourt of Appeals for the D.C. Circuit · 1938
- In Re Gem State Academy BakeryIdaho Supreme Court · 1950
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