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
Court of Appeals for the Fourth Circuit·Decided June 24, 1966·No. 10478_1·Published·Cited by 10 cases
Opinion
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.
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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).
363 F.2d 36 (Douglas H. Tanner v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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