Carey v. C. I. R

Full title: JAMES B. CAREY AND MARGARET CAREY, APPELLANTS v. COMMISSIONER OF INTERNAL…

Court: United States Court of Appeals, Fourth Circuit

Date published: May 16, 1972

460 F.2d 1259 (4th Cir. 1972)

Opinion

No. 71-2047.

Argued May 10, 1972.

Decided May 16, 1972.

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.

Appeal from the United States Tax Court.

Before WINTER and FIELD, Circuit Judges, and BLATT, District Judge.

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.