Legal Opinion
McDonald v. Commissioner
Court of Appeals for the Third Circuit
Decided December 9, 1943No. 8361PublishedCited by 13 opinions
1Opinion of the Court
McLaughlin, circuit judge.
The petitioner here seeks to deduct, from his 1939 taxable income, the lawful expenses for his campaign for election to public office. During said campaign he was the incumbent of the particular position by reason of an ad interim appointment. The United States Court of Tax Appeals disallowed the deduction. The matter is here on petition for review of that decision.
On his behalf it is urged in the alternative : that such deduction is allowable as ordinary and necessary expenses incurred in his trade or business; or as a loss on a transaction entered into for profit;…
2Cases cited9 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Lucas v. ReedSupreme Court of the United States · 1930
- Dresser v. United StatesUnited States Court of Claims · 1932
- A. Giurlani & Bro. v. Com'r of Int. Rev.Court of Appeals for the Ninth Circuit · 1941
- Lindsay v. CommissionerUnited States Board of Tax Appeals · 1936
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- McDonald v. CommissionerSupreme Court of the United States · 1944
- E. I. Du Pont De Nemours and Company v. United StatesCourt of Appeals for the Third Circuit · 1970
- National Starch and Chemical Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1990
- National Starch & Chemical Corp. v. CommissionerUnited States Tax Court · 1989
- Wood County Tel. Co. v. CommissionerUnited States Tax Court · 1968
8 more not listed; retrieve them via the Exa API.