Davison v. Commissioner
United States Board of Tax Appeals
1. Contributions to an incorporated literary society, organized for the "intellectual and moral improvement of its members," held note deductible under section 214(a)(10)(B), Revenue Acts of 1924 and 1926, on the ground that the moral and intellectual improvement of its members was derived not only from literary and educational activities, but also by their living and eating together and otherwise enjoying social intercourse, and the contributions more importantly affect the…
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1. Contributions to an incorporated literary society, organized for the "intellectual and moral improvement of its members," held note deductible under section 214(a)(10)(B), Revenue Acts of 1924 and 1926, on the ground that the moral and intellectual improvement of its members was derived not only from literary and educational activities, but also by their living and eating together and otherwise enjoying social intercourse, and the contributions more importantly affect the social and living aspects of a fraternity (not per se within the statute), whose members automatically become members…
1Opinion of the Court
*253OPINION.
Stekn iiagen :
1. The amounts contributed by petitioner to the Adelphic Literary Society in 1925 and 1926 are claimed by him to be deductions under section 214 (a) (10) (B),’ Bevenue Acts of 1924 and 1926 as “ contributions or gifts made within the taxable year to or for the use of * * * (B) any corporation, or trust, or community c^iest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, ⅝ * * no pai.£ 0f j.]10 net earningS 0f which inures to the benefit of an,y private stockholder or individual.” But we…
2Cases cited1 opinion
- United States v. Reading Co.Supreme Court of the United States · 1926
3Cited by2 opinions
- R. L. Phinney, District Director of Internal Revenue v. J. Chrys Dougherty Et Ux.Court of Appeals for the Fifth Circuit · 1962
- Davison v. CommissionerUnited States Board of Tax Appeals · 1930