McKenna v. Commissioner
United States Tax Court
Income Tax -- Deductions -- Contributions. -- Unincorporated organizations of volunteer firemen held organized for charitable purposes within the meaning and purpose of section 23 (o) (2), I. R. C., and contributions thereto are deductible.
1Opinion of the Court
Roy C. McKenna, Petitioner, v. Commissioner of Internal Revenue, Respondent
McKenna v. Commissioner
Docket No. 3972
United States Tax Court
5 T.C. 712; 1945 U.S. Tax Ct. LEXIS 87;
September 12, 1945, Promulgated
Decision will be entered under Rule 50.
Income Tax -- Deductions -- Contributions. -- Unincorporated organizations of volunteer firemen held organized for charitable purposes within the meaning and purpose of section 23 (o) (2), I. R. C., and contributions thereto are deductible.
Norman D. Keller, Esq., for the petitioner.
Homer F. Benson, Esq., for the respondent.
Murdock, Judge.
MURDOCK
OPINION.
2Cases cited4 opinions
- Fire Insurance Patrol v. BoydSupreme Court of Pennsylvania · 1888
- Lawson's EstateSupreme Court of Pennsylvania · 1919
- Humane Fire Company's AppealSupreme Court of Pennsylvania · 1879
- McKenna v. CommissionerUnited States Tax Court · 1945