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COCHRAN v. COMMISSIONER OF INTERNAL REVENUE

No. 3827.

78 F.2d 176 (1935)

COCHRAN v. COMMISSIONER OF INTERNAL REVENUE

Circuit Court of Appeals, Fourth Circuit.

June 3, 1935.

Attorney(s) appearing for the Case

Emory H. Niles, of Baltimore, Md. (Henry W. Schultheis, of Baltimore, Md., on the brief), for petitioner.

John MacC. Hudson, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and A. L. Jacobs, of Pittsburgh, Pa., on the brief), for respondent.

Before PARKER and NORTHCOTT, Circuit Judges, and MEEKINS, District Judge.

NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals. The opinion of the Board, handed down in August, 1934, is found in 30 B. T. A. 1115. The appeal involves income taxes for the year 1929 in the amount of $5,621.50.

The petitioner, a resident of Baltimore, Md., contributed $33,200, during the year 1929, to the World League Against Alcoholism and, in making his income tax return for that year, claimed...

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