Charlie L. Wilson v. Commissioner of Internal Revenue
This text of 340 F.2d 609 (Charlie L. Wilson v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
The judgment of the Tax Court is affirmed. Petitioner’s income received as a minister of the gospel is taxable. Dues paid the motor club were not dues to a professional society. The tires and roof leak damage did not qualify as casualty losses. There was a failure of proof with regard to sewage assessments being taxes and thus deductible, and the home repairs were mere personal expenses.
The appeal being without merit, it follows that the judgment appealed from should be and it is
Affirmed.
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Cite This Page — Counsel Stack
340 F.2d 609, 15 A.F.T.R.2d (RIA) 175, Counsel Stack Legal Research, https://law.counselstack.com/opinion/charlie-l-wilson-v-commissioner-of-internal-revenue-ca5-1965.