DocketNumber： Docket No. 1786
Citation Numbers： 1 B.T.A. 1092
Judges： Phillips, Sternhagen, Trammell
Filed Date： 5/5/1925
Status： Precedential
Modified Date： 10/18/2024
DECISION.
The determination of the Commissioner is approved. The contributions are not “ ordinary and necessary ” expenses paid in carrying on the business, within the meaning of section 234 (a) (1) of the Revenue Act of 1918.