Diggs v. Commissioner
United States Tax Court
Petitioner, a Member of Congress in 1972, incurred traveling expenses in connection with his attendance at the Democratic National Convention and meetings of the National Black Political Conference in that year.
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Petitioner, a Member of Congress in 1972, incurred traveling expenses in connection with his attendance at the Democratic National Convention and meetings of the National Black Political Conference in that year. Held, the expenses were not incurred by petitioner in connection with the performance of the functions of the public office of Congressman, his "trade or business" as defined in sec. 7701(a)(26), I.R.C. 1954, and are therefore not deductible as trade or business expenses under sec. 162(a)(2). Held, further, since such expenses were not paid or incurred in petitioner's trade or…
1Dissent
Fay, «/.,
dissenting: I dissent from the majority’s conclusion petitioner was not able to deduct expenses he incurred in 1972 traveling to the Democratic National Convention and to various meetings of the National Black Political Conference. I believe petitioner’s expenses connected with both conventions were ordinary and necessary expenses incurred in his trade or business.
The majority essentially adopts respondent’s position these expenses were “political in nature,” without clearly stating just what that means. The truth of the matter is that the term “political” describes many things.…
2Cases cited10 opinions
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Coughlin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Reed v. CommissionerUnited States Tax Court · 1960
- Nichols v. CommissionerUnited States Tax Court · 1973
- Horace E. And Edith B. Nichols v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1975
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