Anniston Auto 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.

OPINION.

: The decision in this appeal is governed by the Appeal of Thomas Shoe Co., 1 B. T. A. 124; and Appeal of Bell-Rogers & Zemurray Brothers Co., ante, p. 687. The contribution was not an ordinary and necessary business expense.

Order of redetermination mil be entered on 10 days’ notice, under Rule 50.