MANESS v. UNITED STATES

No. 22598.

367 F.2d 357 (1966)

William H. MANESS and Betty R. Maness, his wife, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

October 13, 1966.


Attorney(s) appearing for the Case

W. Preston White, Jr., Dowling, White & Mooers, Hugh R. Dowling, John W. Mooers, Jacksonville, Fla., for appellants.

Edward L. Rogers, Atty., Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Melva M. Graney, Marco S. Sonnenschein, Attys., Dept. of Justice, Richard M. Roberts, Acting Asst. Atty. Gen., Washington, D. C., Edward F. Boardman, U. S. Atty., Tampa, Fla., William J. Hamilton, Jr., Asst. U. S. Atty., of counsel, for appellee.

Before BROWN, GEWIN and GOLDBERG, Circuit Judges.


PER CURIAM:

This case presents the question whether certain campaign expenses of appellant (taxpayer) are deductible from income on a federal income tax return. The United States District Court for the Middle District of Florida entered partial summary judgment in favor of the Government holding that such campaign expenditures were not deductible. The facts are undisputed.

In November 1957 the taxpayer was appointed a state judge by the Governor of Florida...

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