Maness v. Commissioner
United States Tax Court
Held, expenses incurred by petitioner in connection with his campaigns for State senator are not deductible under either sec. 162(a) or sec. 212(1) of the Internal Revenue Code of 1954.
1Opinion of the Court
OPINION
The only issue presented by the pleadings herein is whether certain expenses incurred and paid by the petitioner in the taxable years 1966 and 1967 in connection with his campaigns for the office of State senator are deductible under the provisions of section 162(a)1 of the Internal Revenue Code of 1954. On brief,- petitioner stated he was also relying upon section 212(1)2 of the 1954 Code (erroneously cited as “section 212(e)”).
Whether or not a particular expenditure constitutes a deductible business expense is essentially a question of fact and the taxpayer has the burden of proving…
2Cases cited12 opinions
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Henry v. CommissionerUnited States Tax Court · 1961
- Lucas v. ReedSupreme Court of the United States · 1930
- Charles D. Long and Gertrude G. Long v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Reed v. CommissionerUnited States Tax Court · 1960
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3Cited by7 opinions
- Carey v. CommissionerUnited States Tax Court · 1971
- Martino v. CommissionerUnited States Tax Court · 1974
- Arditto v. CommissionerUnited States Tax Court · 1971
- Carey v. CommissionerUnited States Tax Court · 1971
- Hakim v. CommissionerUnited States Tax Court · 1974
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