Legal Opinion
Weyl v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 13, 1931No. 216PublishedCited by 18 opinions
1Opinion of the Court
MANTON, Circuit Judge.
The taxpayer, in 1922, contributed $665 and in 1923 $650 to the League for Industrial Democracy. She appeals from an order of the Board of Tax Appeals which denied her these sums as deductions for educational purposes and contributions under section 214 (a) (11) (B) of the Revenue Act of 1921 (42 Stat. 227, 241). It resulted in deficiencies in her income tax of $85.80 for 1922 and $66.41 for 1923. .
The statute provides, section 214 (a), Revenue Act of 1921:
“That in computing net income there shall be allowed as deductions: * * *
“(11) Contributions ór gifts made within…
2Cases cited1 opinion
- In the Matter of Will of FoxNew York Court of Appeals · 1873
3Cited by18 opinions
- United States v. HarrissSupreme Court of the United States · 1954
- St. Louis Union Trust Company, of the Estate of Frank Landwehr, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1967
- Dulles v. JohnsonCourt of Appeals for the Second Circuit · 1959
- Murray Seasongood and Agnes Seasongood v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Taxation With Representation of Washington v. Donald T. Regan, Secretary of the TreasuryCourt of Appeals for the D.C. Circuit · 1982
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