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MERCHANTS NAT. BANK v. COMMISSIONER OF INTERNAL REV.

No. 8401.

90 F.2d 223 (1937)

MERCHANTS NAT. BANK OF MOBILE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

May 26, 1937.

Attorney(s) appearing for the Case

Geo. E. H. Goodner, of Washington, D. C., for petitioner.

Berryman Green and Sewall Key, Sp. Assts. to the Atty. Gen., James W. Morris, Asst. Atty. Gen., Morrison Shafroth, Chief Counsel, Bureau of Internal Revenue, and J. E. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before FOSTER, HUTCHESON, and HOLMES, Circuit Judges.

HUTCHESON, Circuit Judge.

This petition for review involves a small amount of taxes, and the question it presents is neither new nor difficult. It is whether certain contributions or donations the petitioner bank made to the Community Chest, and to other activities,1 were ordinary and necessary business expenses and deductible as such under section 23(a), Revenue Act of 1928 (26 U.S.C.A. § 23 and note), and Treasury Regulation No...

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