Davenport v. Campbell

DAVIDSON, District Judge.

This is a suit for refund of income taxes and assessed interest in the amount of $559.18, plus statutory interest, for the calendar year 1962.

Questions Presented

1. Whether assessments paid by candidates for elective office to a political party in accordance with state law to defray its expenses of conducting a primary election are deductible as ordinary and necessary business expenses under Section 162 of the Internal Revenue Code •of 1954, or as expenses for the production of income under Section 212 of the Internal Revenue Code.

2. Alternatively, whether such…