Hakim v. Commissioner
United States Tax Court
Held, expenses incurred in campaigning for office of city councilman are not deductible under sections 162, 212, or 174, I.R.C. 1954.
1Opinion of the Court
DAVID C. HAKIM AND MARGARET K. HAKIM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hakim v. Commissioner
Docket No. 6606-72.
United States Tax Court
T.C. Memo 1974-46; 1974 Tax Ct. Memo LEXIS 271; 33 T.C.M. (CCH) 223; T.C.M. (RIA) 74046;
February 25, 1974, Filed.
Held, expenses incurred in campaigning for office of city councilman are not deductible under sections 162, 212, or 174, I.R.C. 1954.
David C. Hakim, pro se.
Thomas R. Ascher, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: Respondent determined a deficiency in petitioners' income tax in the…
2Cases cited7 opinions
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Carey v. CommissionerUnited States Tax Court · 1971
- James B. Carey and Margaret Carey v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1972
- Ellis Campbell, Jr., District Director of Internal Revenue v. Gussie L. Davenport, Individually and as Independent of the Estate of F. B. DavenportCourt of Appeals for the Fifth Circuit · 1966
- Nichols v. CommissionerUnited States Tax Court · 1973
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