Home/Fourth Circuit/James B. Carey and Margaret Carey v. Commissioner of Internal Revenue

James B. Carey and Margaret Carey v. Commissioner of Internal Revenue

460 F.2d 1259, 29 A.F.T.R.2d (RIA) 1116, 1972 U.S. App. LEXIS 9516
CourtCourt of Appeals for the Fourth Circuit
DecidedMay 16, 1972
Docket71-2047
StatusPublished
Cited by27 cases

This text of 460 F.2d 1259 (James B. Carey and Margaret Carey 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
James B. Carey and Margaret Carey v. Commissioner of Internal Revenue, 460 F.2d 1259, 29 A.F.T.R.2d (RIA) 1116, 1972 U.S. App. LEXIS 9516 (4th Cir. 1972).

Opinion

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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Bluebook (online)
460 F.2d 1259, 29 A.F.T.R.2d (RIA) 1116, 1972 U.S. App. LEXIS 9516, Counsel Stack Legal Research, https://law.counselstack.com/opinion/james-b-carey-and-margaret-carey-v-commissioner-of-internal-revenue-ca4-1972.