United States Board of Tax Appeals September 28, 1925, Docket No. 3641 (Appeal of Henry Myer Thread Manufacturing Co.)

*667OPINION.

Marquette:

The Commissioner’s motion to dismiss is denied on authority of Appeal of E. J. Barry, 1 B. T. A. 156; Appeal of Hickory Spinning Co.. 1 B. T. A. 409; and Appeal of Fort Orange Paper Co., 1 B. T. A. 1230.

The payment of $5,000 to Beach during 1918 was made with proper authority and was a legitimate and deductible expense of the taxpayer during that year.