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
Court of Appeals for the Fourth Circuit·Decided May 16, 1972·No. 71-2047·Published·Cited by 27 cases
Opinion
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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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).
460 F.2d 1259 (James B. Carey and Margaret Carey v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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