AMERICAN HARDWARE & EQUIPMENT CO. v. COMMISSIONER

Docket No. 29793.

11 T.C.M. 650 (1952)

American Hardware & Equipment Co. v. Commissioner.

United States Tax Court.

Entered June 24, 1952.


Attorney(s) appearing for the Case

Theodore C. Conrad, Esq., 126 Brovard Court, Charlotte, N. C., and David H. Henderson, Esq., for the petitioner. Stephen P. Cadden, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

LEMIRE, Judge:

The proceeding involves income tax deficiencies for the fiscal years ended June 30, 1947, and June 30, 1948, in the respective amounts of $551.06 and $443.95.

The sole contested issue is whether the respondent erred in disallowing the sums of $1,800 and $1,500 claimed as contributions made in the respective taxable years to National Tax Equality Association, an exempt nonprofit corporation. Other...

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