James B. Carey and Margaret Carey v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fourth Circuit May 16, 1972

James B. Carey and Margaret Carey v. Commissioner of Internal Revenue, 460 F.2d 1259 (4th Cir. 1972)

29 A.F.T.R.2d (RIA) 1116; 1972 U.S. App. LEXIS 9516

Opinion

PER CURIAM:

For reasons sufficiently stated by the Tax Court, James B. Carey, 56 T.C. 477 (1971), we agree that the taxpayer’s campaign expenses for reelection as president of the International Union of Electrical, Radio, and Machine Workers (IUE) were not deductible under either §§ 162 or 212 of the Internal Revenue Code of 1954.

Affirmed.

Reference

Full Case Name: James B. CAREY and Margaret Carey, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Cited By: 27 cases
Status: Published