United States Board of Tax Appeals July 27, 1933, Docket Nos. 61870, 66855. (Evening Star Newspaper Co. v. Commissioner)

lead-opinion

*764OPINION.

Marquette:

The sole question for decision is whether the petitioner should be permitted to deduct from its gross income its contributions of the Washington Community Chest. Such a contribution when in the nature of a gift is deductible to a limited ex*765tent from tlie gross income of an individual.. Sec. 23 (n) (2), Eevenue Act of 1928.