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SLEE v. COMMISSIONER OF INTERNAL REVENUE

No. 237, October Term, 1929.

42 F.2d 184 (1930)

SLEE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 16, 1930.

Attorney(s) appearing for the Case

Newell W. Ellison, of Washington, D. C., and J. Harry Covington and Wm. Merrick Parker, both of Washington, D. C. (Covington, Burling & Rublee, of Washington, D. C., of counsel), for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch and Norman D. Keller, Sp. Asst. Attys. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Joe S. Franklin, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for commissioner.

Before L. HAND, CHASE, and MACK, Circuit Judges.

L. HAND, Circuit Judge.

During each of the years in question Slee, the petitioner, made gifts to the American Birth Control League, which he deducted from his income. The Commissioner, and later the Board, disallowed these, and the only question is whether section 214 (a) (11) (B) of the Internal Revenue Act of 1921 (42 Stat. 227), and section 214 (a) (10) of the Revenue Acts of 1924 and 1926 (26 USCA § 955 (a) (10), include the League. Those sections allow the...

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