Douglas H. Tanner v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fourth Circuit June 24, 1966

Douglas H. Tanner v. Commissioner of Internal Revenue, 363 F.2d 36 (4th Cir. 1966)

18 A.F.T.R.2d (RIA) 5125; 1966 U.S. App. LEXIS 5692

Opinion

PER CURIAM:

The Tax Court of the United States held 1 that the Petitioner is not entitled to deduct, in computing his adjusted gross income for the taxable year 1962 under section 62(1) of the Internal Revenue Code of 1954, West Virginia individual income tax paid in that year on his business income derived primarily from his business as an accountant. This decision is before us on petition for review.

We affirm on the opinion of the Tax Court.

Affirmed.

. 45 T.C. 145, Atkins, Judge.

Reference

Full Case Name: Douglas H. TANNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cited By: 10 cases
Status: Published