DAVENPORT v. CAMPBELL

Civ. No. 3-505.

238 F.Supp. 568 (1964)

Gussie L. DAVENPORT, Individually and as Independent Executrix of the Estate of F. B. Davenport, v. Ellis CAMPBELL, Jr., District Director of Internal Revenue.

United States District Court N. D. Texas, Dallas Division.

October 30, 1964.


Attorney(s) appearing for the Case

Jackson, Walker, Winstead, Cantwell & Miller, by Sam G. Winstead, Larry L. Bean, Dallas, Tex., for plaintiff.

Barefoot Sanders, U. S. Atty., Martha Joe Stroud, Asst. U. S. Atty., Dallas, Tex., John A. Bailey, Tax Division, Dept. of Justice, Fort Worth, Tex., for defendant.


DAVIDSON, District Judge.

This is a suit for refund of income taxes and assessed interest in the amount of $559.18, plus statutory interest, for the calendar year 1962.

Questions Presented

1. Whether assessments paid by candidates for elective office to a political party in accordance with state law to defray its expenses of conducting a primary election are deductible as ordinary and necessary business expenses under Section 162 of the Internal...

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