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MANESS v. COMMISSIONER

Docket Nos. 3617-68, 5719-69.

54 T.C. 1602 (1970)

WILLIAM H. MANESS AND BETTY R. MANESS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 11, 1970.

Attorney(s) appearing for the Case

William H. Maness, pro se.

Frank B. Metcalf, for the respondent.

BRUCE, Judge:

This proceeding involves deficiencies in Federal income taxes for the years 1966 and 1967 in the amounts of $819.97 and $1,426.71, respectively. The issue presented is whether certain expenses incurred by petitioner William H. Maness in connection with his campaigns for State senator are deductible under sections 162(a) or 212(1) of the Internal Revenue Code of 1954.

FINDINGS OF FACT

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