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

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

James B. Carey and Margaret Carey v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fourth Circuit · Decided May 16, 1972 · Winter, Field, Blatt
460 F.2d 1259; 29 A.F.T.R.2d (RIA) 1116; 1972 U.S. App. LEXIS 9516 (Federal Reporter, Second Series)

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

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.

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