Jordan v. Commissioner
United States Tax Court
Held: Petitioner, an employee of the Georgia Highway Department, is entitled to deduct expenses incurred in lobbying for employment benefits for all employees of the Georgia Highway Department under sec. 162(e), I.R.C. 1954, Amount of deductions determined.
1Opinion of the Court
Drennen, Judge:
Respondent determined a deficiency of $348.60 in petitioner’s 1968 Federal income tax.
One of the issues was conceded on brief by respondent which leaves for our consideration only the question whether petitioner is entitled to a deduction for purported expenses he incurred in connection with his lobbying activities.
FINDINGS OF FACT
Petitioner is a resident of Atlanta, Ga., and lived there at all pertinent times herein. He filed his 1968 Federal income tax return with the Internal Revenue Service Southeast Service Center, Chamblee, Ga.
During 1967 and 1968, petitioner was employed…
2Cases cited15 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- United States v. GeneresSupreme Court of the United States · 1972
- Primuth v. CommissionerUnited States Tax Court · 1970
- Cammarano v. United StatesSupreme Court of the United States · 1959
- Textile Mills Securities Corp. v. CommissionerSupreme Court of the United States · 1941
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- O'Malley v. CommissionerUnited States Tax Court · 1988
- Herman v. CommissionerUnited States Tax Court · 1985
- Estate of Rockefeller v. CommissionerUnited States Tax Court · 1984
- Alexander v. CommissionerUnited States Tax Court · 1979
- Estate of Rockefeller v. CommissionerUnited States Tax Court · 1984
3 more not listed; retrieve them via the Exa API.