CAREY v. C. I. R

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Docket Number

No. 71-2047.

Attorney(S)

Ellis W. Manning, Jr., Washington, D.C. (Jonathan S. Cohen,
Wenchel, Schulman Manning, Washington, D.C., on brief), for
Mary J. McGinn,
, Tax
,
of Justice (Scott P. Crampton,
, Meyer Rothwacks
Elmer J. Kelsey,
, Tax
,
of Justice, on brief), for

Judges

Harrison Lee Winter
John A. Field
Solomon Blatt

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Cites

Citation Codes

Equivalent Citations

citation codes

Docket Number

No. 71-2047.

Attorney(S)

Ellis W. Manning, Jr., Washington, D.C. (Jonathan S. Cohen,
Wenchel, Schulman Manning, Washington, D.C., on brief), for
Mary J. McGinn,
, Tax
,
of Justice (Scott P. Crampton,
, Meyer Rothwacks
Elmer J. Kelsey,
, Tax
,
of Justice, on brief), for

Judges

Harrison Lee Winter
John A. Field
Solomon Blatt

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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.

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JAMES B. CAREY AND MARGARET CAREY, APPELLANTS v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE.

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