Ellis Campbell, Jr., District Director of Internal Revenue v. Gussie L. Davenport, Individually and as Independent of the Estate of F. B. Davenport

THORNBERRY,'" Circuit Judge:

The facts in this case are undisputed and fully stipulated. During the taxable year 1962, Judge F. B. Davenport was a candidate for re-election to the office of Judge of the 116th Judicial District Court of Texas. He was successful and served until his death on June 18, 1963.

Under the Texas Election Code, V.A. T.S., a candidate in a primary election must pay an assessment levied by the county executive committee before his name may be placed on the ballot. 1 The assessment is basically the candidate’s apportioned share of the cost of running the election as…