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AMERICAN HARDWARE & EQ. CO. v. COMMISSIONER OF INT. R.

No. 6520.

202 F.2d 126 (1953)

AMERICAN HARDWARE & EQUIPMENT CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit

Decided February 17, 1953.

Attorney(s) appearing for the Case

David H. Henderson, Charlotte, N. C. (Henderson & Henderson, Charlotte, N. C., on brief), for petitioner.

Harry Marselli, Special Asst. to the Atty. Gen. (Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack and Lee A. Jackson, Special Assts. to the Atty. Gen., on brief), for respondent.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.

SOPER, Circuit Judge.

This petition for review involves the Commissioner's determination of deficiencies in income tax for the fiscal years ending June 30, 1947 and June 30, 1948, of the American Hardware & Equipment Co., growing out of deductions of $1,800 and $1,500, respectively, claimed by the taxpayer on account of contributions made to National Tax Equality Association of Chicago, Illinois. The question presented is whether these payments were deductible...

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