Douglas H. Tanner v. Commissioner of Internal Revenue

Fourth Circuit

Douglas H. Tanner v. Commissioner of Internal Revenue

363 F.2d 36, 18 A.F.T.R.2d (RIA) 5125, 1966 U.S. App. LEXIS 5692

CourtCourt of Appeals for the Fourth Circuit

DecidedJune 24, 1966

Docket10478_1

StatusPublished

Cited by10 cases

This text of 363 F.2d 36 (Douglas H. Tanner v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Douglas H. Tanner v. Commissioner of Internal Revenue, 363 F.2d 36, 18 A.F.T.R.2d (RIA) 5125, 1966 U.S. App. LEXIS 5692 (4th Cir. 1966).

Pincite

Opinion

PER CURIAM:

The Tax Court of the United States held 1 that the Petitioner is not entitled to deduct, in computing his adjusted gross income for the taxable year 1962 under section 62(1) of the Internal Revenue Code of 1954, West Virginia individual income tax paid in that year on his business income derived primarily from his business as an accountant. This decision is before us on petition for review.

We affirm on the opinion of the Tax Court.

Affirmed.

1

. 45 T.C. 145, Atkins, Judge.

Free access — add to your briefcase to read the full text and ask questions with AI