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

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)

Counsel

Ellis W. Manning, Jr., Washington, D. C. (Jonathan S. Cohen, and Wenchel, Schulman & Manning, Washington, D. C., on brief), for appellants., Mary J. McGinn, Atty., Tax Div., Dept, of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Elmer J. Kelsey, Attys., Tax Div., Dept, of Justice, on brief), for appellee.

Cases that cite this one

16 later published cases cite this decision.

Martino v. Commissioner (United States Tax Court 1974)
Nichols v. Commissioner (United States Tax Court 1973)
Cloud v. Commissioner (United States Tax Court 1991)
Estate of Rockefeller v. Commissioner (United States Tax Court 1984)
Carson v. Commissioner (United States Tax Court 1978)
Easley v. Commissioner (United States Tax Court 1977)
Levy v. United States (Court of Claims 1976)
Hakim v. Commissioner (United States Tax Court 1974)
Black v. Commissioner (United States Tax Court 1973)
Cook v. Commissioner (United States Tax Court 1989)
ESTATE OF (2d Cir. 1985)
Estate of Rockefeller v. Commissioner (2d Cir. 1985)
Charles C. Diggs, Jr. And Janet H. Diggs v. Commissioner of Internal Revenue (6th Cir. 1983)
Poitras v. Commissioner (United States Tax Court 1977)
O'Donnell v. Comptroller of the Treasury (Md. 1973)
Adamson v. Commissioner (United States Tax Court 1973)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

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.

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