Sugarland Indus. v. Commissioner
United States Board of Tax Appeals
A contribution, made by a corporation to an association, with which to erect and equip a hospital for employees of the corporation held under the facts of record to have had a direct relation, and produced a direct benefit, to the corporation and the sum so contributed allowed as a deduction under section 234(a)(1) of the Revenue Act of 1918.
1Opinion of the Court
SUGARLAND INDUSTRIES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Sugarland Indus. v. Commissioner
Docket No. 25063.
United States Board of Tax Appeals
15 B.T.A. 1265; 1929 BTA LEXIS 2693;
April 5, 1929, Promulgated
A contribution, made by a corporation to an association, with which to erect and equip a hospital for employees of the corporation held under the facts of record to have had a direct relation, and produced a direct benefit, to the corporation and the sum so contributed allowed as a deduction under section 234(a)(1) of the Revenue Act of 1918.
Robert Ash, Esq., for the…
2Cases cited2 opinions
- Sugarland Industries v. CommissionerUnited States Board of Tax Appeals · 1929
- Sugarland Indus. v. CommissionerUnited States Board of Tax Appeals · 1929