Estate of Rockefeller v. Commissioner
United States Tax Court
On Aug. 20, 1974, President Ford nominated Nelson A. Rockefeller to serve as Vice President of the United States pursuant to the 25th Amendment to the United States Constitution. In 1975, Mr. Rockefeller paid expenses in the amount of $ 550,159.78 incurred in connection with investigations and congressional hearings on the confirmation of his nomination.
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On Aug. 20, 1974, President Ford nominated Nelson A. Rockefeller to serve as Vice President of the United States pursuant to the 25th Amendment to the United States Constitution. In 1975, Mr. Rockefeller paid expenses in the amount of $ 550,159.78 incurred in connection with investigations and congressional hearings on the confirmation of his nomination. Held, the expenses so incurred and paid by Mr. Rockefeller are not deductible under sec. 162(a) or sec. 162(e), I.R.C. 1954.
1Opinion of the Court
Estate of Nelson A. Rockefeller, Deceased, Laurance S. Rockefeller, J. Richardson Dilworth, and Donal C. O'Brien, Jr., Executors, and Margaretta F. Rockefeller, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Rockefeller v. Commissioner
Docket No. 4894-82
United States Tax Court
83 T.C. 368; 1984 U.S. Tax Ct. LEXIS 29; 83 T.C. No. 24;
September 24, 1984. September 24, 1984, Filed
Decision will be entered for the respondent.
On Aug. 20, 1974, President Ford nominated Nelson A. Rockefeller to serve as Vice President of the United States pursuant to the 25th Amendment to the…
2Cases cited32 opinions
- Primuth v. CommissionerUnited States Tax Court · 1970
- Cammarano v. United StatesSupreme Court of the United States · 1959
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Frank v. CommissionerUnited States Tax Court · 1953
- Davis v. CommissionerUnited States Tax Court · 1976
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