Silverman v. Commissioner

Decided May 12, 1927

United States Board of Tax Appeals · decided 1927-05-12

Amounts expended by petitioner, a professor of chemistry and a member of the faculty of the University of Pittsburgh, in connection with the carrying on of his profession, in attending scientific meetings and conventions, constitute an ordinary and necessary business expense.

Relies on Darling v. Commissioner · Shutter v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Decided 1927-05-12

How this case has been cited

Cited by 12 later decisions — most recently August 1976

6 federal appellate ·

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.

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¶1 *1329OPINION.

Littleton :

¶2The Board has held that expenditures of the character and made under circumstances involved in this proceeding are deductible as ordinary and necessary business expense. Marion D. Shutter, 2 B. T. A. 23. We have also held that expenditures made by a professional cartoonist for periodicals and other current literature and in attending political conventions, when properly proved, were proper deductions as ordinary and necessary business expense. Jay N. Darling, 4 B. T. A. 499.

¶3The Board is of the opinion from the facts in this proceeding that the petitioner is entitled to the deduction claimed.

¶4Judgment will he entered on 15 days’ notice, under Rule 50.