1. Home
  2. Browse Decisions
  3. F.2d
  4. 78 F.2d
  5. 78 F.2d 604 (1935)
 

HELVERING v. EVENING STAR NEWSPAPER CO.

No. 3750.

78 F.2d 604 (1935)

HELVERING, Commissioner of Internal Revenue, v. EVENING STAR NEWSPAPER CO.

Circuit Court of Appeals, Fourth Circuit.

June 10, 1935.

Attorney(s) appearing for the Case

Thomas A. Carpenter, Sp. Asst. to the Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Lucius A. Buck, Sp. Assts. to the Atty. Gen., on the brief), for petitioner.

Edward H. Hart of Washington, D. C., for respondent.

Before SOPER, Circuit Judge, and McCLINTIC and HAYES, District Judges.

HAYES, District Judge.

This is an appeal by the Commissioner of Internal Revenue from a decision of the Board of Tax Appeals, reported in 28 B. T. A. 762, and involves the right of the Evening Star, a corporation publishing a newspaper, to deduct as "ordinary and necessary expenses" within the meaning of section 23 (a) of the Revenue Act of 1928 (26 USCA § 2023 (a) contributions to the Washington Community Chest in the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases