DECISION.
The determination of the Commissioner is approved. The contributions are not “ ordinary and necessary ” expenses paid in carrying on the business, within the meaning of section 234 (a) (1) of the Revenue Act of 1918.
DECISION.
The determination of the Commissioner is approved. The contributions are not “ ordinary and necessary ” expenses paid in carrying on the business, within the meaning of section 234 (a) (1) of the Revenue Act of 1918.