Carso Paper Co. v. Commissioner

*28 Before SMITH, JAMES, LITTLETON, and TRUSSELL.

This appeal is from the determination of a deficiency in income and profits tax for the year 1920 in the amount of $485.60. The point in issue is the right of the taxpayer to deduct from gross income, in its income and profits-tax return for the year 1920, $1,000 paid by the taxpayer toward the establishment of a hospital in the village of Dansville, N.Y.

FINDINGS OF FACT.

The taxpayer is a Massachusetts corporation with its principal office at Dansville, N.Y. It is engaged in the manufacture and sale of paper. It employs labor at Dansville. In 1920 it contributed $1,000 toward the establishment of a hospital in the city or village *29 in which its principal plant was located and deducted the amount of the contribution from gross income in its income-tax return for 1920. The deduction was disallowed by the Commissioner.

DECISION.

The determination of the Commissioner is approved.