Opinion

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

460 F.2d 1259 · Court of Appeals for the Fourth Circuit · May 16, 1972

Full text

James B. CAREY and Margaret Carey, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee

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.