Hall Approved Free Access to American Case Law
U.S. Court of Appeals for the Fourth Circuit, 1966

Douglas H. Tanner v. Commissioner of Internal Revenue

Douglas H. Tanner v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fourth Circuit · Decided June 24, 1966 · Boreman, Bryan, Bell
363 F.2d 36; 18 A.F.T.R.2d (RIA) 5125; 1966 U.S. App. LEXIS 5692 (Federal Reporter, Second Series)

Douglas H. Tanner v. Commissioner of Internal Revenue

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.

1

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

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

↑