United States Board of Tax Appeals January 31, 1925, Docket No. 681 (Appeal of Athenia Steel Co.)

*560OPINION.

Trammell :

The taxpayer in support of its appeal relies upon the decision of the Board in the Appeal of Poinsett Mills, 1 B. T. A. 6, wherein the Board held that a contribution by a corporation to a church in a small community which consisted largely of its employees, was an allowable deduction as an ordinary and necessary business expense.