Levy v. United States

Plaintiff1 brings this income tax refund suit seeking a deduction for various expenses incurred in obtaining reelection to his position as a state court judge. Because such expenses are not deductible under the Internal Revenue Code, we hold for defendant.

Plaintiff was first elected judge of the district court for New Orleans, Louisiana, ixi 1966. Later, during his successful 1972 reelection effort plaintiff paid a $550 qualification fee to the “State Central Committee” and also incurred $14,403.-20 in miscellaneous campaign expenses. Plaintiff deducted both the qualification fee and the…