SHOYER v. UNITED STATES

No. 13521.

290 F.2d 817 (1961)

Kendall H. SHOYER and Agnes P. Shoyer, Appellants v. UNITED STATES of America.

United States Court of Appeals Third Circuit.

Decided May 16, 1961.


Attorney(s) appearing for the Case

Gordon W. Gerber, Philadelphia, Pa. (Kenneth W. Gemmill, Wesley E. Forte, Barnes, Dechert, Price, Myers & Rhoads, Philadelphia, Pa., on the brief), for appellants.

Morton K. Rothschild, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attorneys, Department of Justice, Washington, D. C., Walter E. Alessandroni, U. S. Atty., Henry R. Heebner, Jr., Asst. U. S. Atty., Philadelphia, Pa., on the brief), for appellee.

Before GOODRICH, STALEY and FORMAN, Circuit Judges.


PER CURIAM.

This is an appeal from a judgment for the Government in an action by a taxpayer to recover taxes which he paid following an assessment for a deficiency. The taxpayer (with his wife joined because they made a joint return) deducted from his 1953 income tax a sum which he had spent as a candidate for reelection to judicial office. He was appointed for an interim term by the Governor and under Pennsylvania law ran for election the next year. The expenditure...

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