
    Appeal of JOPLIN NATIONAL BANK.
    Docket No. 888.
    Submitted January 28, 1925;
    decided February 10, 1925.
    
      Mr. A. H. Waite, president of Joplin National Bank, for the taxpayer. ,
    
      W. Frank Gibbs, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
    Before James, Sternhagen, and Tkammell.
    This appeal is submitted on the taxpayer’s petition and the Commissioner’s answer.
    FINDINGS OE PACT.
    The taxpayer is a corporation doing business in the city of Joplin, Mo. During the year 1920 it made certain contributions to civic organizations as follows:
    1. To the Ozark Playgrounds Association_$320
    2. To the Thrift Week Campaign_ 30
    3. To the Sewer Bond Campaign_ 20
    These contributions the taxpayer seeks to deduct from its taxable income for the year 1920 as ordinary and necessary business expenses.
   DECISION.

The determination of the Commissioner is approved.  