William H. Maness and Betty R. Maness, His Wife v. United States

This, case presents the question whether certain campaign expenses of appellant (taxpayer) are deductible from income on a federal income tax return. The United States District Court for the Middle District of Florida entered partial summary judgment in favor of the Government holding that such campaign expenditures were not deductible. The facts are undisputed.

In November 1957 the taxpayer was appointed a state judge by the Governor of Florida whereupon he discontinued his law practice in accordance with state law and entered upon the discharge of his duties as judge. In order to continue to…