Bell,Rogers & Zemurray Bros. Co. v. Commissioner

dissenting: I dissent on the authority of the Board’s decision in the Appeal of Anniston City Land Co., 2 B. T. A. 526.

*688OPINION.

: The decision in this case, in so far as it relates to the contribution to the-Chamber'of Commerce, is controlled by the opinion in the Appeal of Thomas Shoe Co., 1 B. T. A. 124, and it is not necessary to repeat here what was said there. The contribution was not an ordinary and necessary expense of the taxpayer’s business.

Order of redetermination mil he ’ entered on 10 days’ notice, wider Rule SO.