BARNES, District Judge.
The first issue presented relates to the amount of deduction for charitable contributions to which Adele M. Blow was entitled in determining her income tax for the calendar year 1925.
The schedule attached to her 1925 return showed that her contributions actually amounted to the sum of $53,197.81. The applicable revenue act, that of 1924, provided (section 214, 26 USCA § 955): "(a) In computing net income there shall be allowed...
Let's get started
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.