Legal Opinion
James B. Carey and Margaret Carey v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided May 16, 1972No. 71-2047PublishedCited by 27 opinions
1Per curiam
For reasons sufficiently stated by the Tax Court, James B. Carey, 56 T.C. 477 (1971), we agree that the taxpayer’s campaign expenses for reelection as president of the International Union of Electrical, Radio, and Machine Workers (IUE) were not deductible under either §§ 162 or 212 of the Internal Revenue Code of 1954.
Affirmed.
2Cases cited1 opinion
- Carey v. CommissionerUnited States Tax Court · 1971
3Cited by27 opinions
- Cloud v. CommissionerUnited States Tax Court · 1991
- Nichols v. CommissionerUnited States Tax Court · 1973
- Estate of Rockefeller v. CommissionerUnited States Tax Court · 1984
- Black v. CommissionerUnited States Tax Court · 1973
- Martino v. CommissionerUnited States Tax Court · 1974
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