Charles C. Diggs, Jr. And Janet H. Diggs v. Commissioner of Internal Revenue

NATHANIEL R. JONES, Circuit Judge.

Petitioners, Charles C. Diggs, Jr. and his wife, Janet H. Diggs, 1 appeal from a tax court judgment, 76 T.C. 888, disallowing a deduction for expenses incurred while attending National Black Political Conference (BPC) meetings and the Democratic National Convention (DNC). The issue on appeal is whether these expenses were properly deducted as the ordinary and necessary expenses of Charles Diggs’ business when serving as a United States Congressman, pursuant to 26 U.S.C. § 162. We find that the tax court erred in disallowing a deduction for expenses incurred…