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FORBES v. COMMISSIONER OF INTERNAL REVENUE

No. 117, Docket 22484.

204 F.2d 777 (1953)

FORBES v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided June 3, 1953.

Attorney(s) appearing for the Case

Watson Washburn, New York City, for petitioner.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Robert B. Ross, Special Assts. to the Atty. Gen., for respondent.

Before SWAN, Chief Judge, and CLARK and FRANK, Circuit Judges.

SWAN, Chief Judge.

The taxpayer, who was one of the founders of Investors League, Inc., and its president in 1946, made a dues payment of $1,000 to the League in that year. He sought to deduct this contribution under § 23(a) (2) of the Code;1 the Commissioner disallowed the deduction, and the Tax Court confirmed the Commissioner's disallowance.

There is no dispute as to the facts, which were stipulated. The League is a non...

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