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
William H. Maness and Betty R. Maness, Petitioners v. Commissioner of Internal Revenue, Respondent
Maness v. Commissioner
Docket Nos. 3617-68, 5719-69
United States Tax Court
54 T.C. 1602; 1970 U.S. Tax Ct. LEXIS 82;
August 11, 1970, Filed
Decisions will be entered for the respondent.
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.
William H. Maness, pro se.
Frank B. Metcalf, for the respondent.
Bruce, Judge.
BRUCE
This proceeding involves deficiencies in Federal…
2Cases cited13 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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