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20 B.T.A. 176

Dahlinger v. Commissioner

United States Board of Tax Appeals · decided 1930-06-30

1. A contribution to the Pennsylvania League of Women Voters held deductible under section 214(a)(11), Revenue Act of 1921. 2. The sale of certain stock was not consummated after December 31, 1921, and the profits therefrom are not taxable under the capital gain provisions of the Revenue Acts of 1921 and 1924.

Relies on Price v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Decided 1930-06-30

How this case has been cited

Cited by 27 later decisions — most recently August 1972 · most notably Watson v. Commissioner (1932), Caswell v. Commissioner (1937)

1 federal appellate · 1 state decisions

22019301940195019601970decided

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

View the full empirical analysis of this case →

ARxjndell,

¶1dissenting: In my opinion the activities of the League of Women Votes, to which petitioner contributed, in advocating such municipal or legislative measures as voting machines, better election laws and bond issues, bring that organization within the decision in Joseph M. Price, 12 B. T. A. 1186, in which we held that the civic fund of the City Club of New York was not organized and operated exclusively for educational purposes within the meaning of the statute. In the Price case we said in part:

Even if it be conceded that there is some element of education in the dissemination of information through the club’s publications, its advocacy of or opposition to candidates and proposed municipal measures carries it beyond the exclusively educational purposes contemplated by the taxing statute.
Lansdon, Smith, and McMahon agree with this dissent.
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