CAREY v. COMMISSIONER

Docket No. 5556-68.

56 T.C. 477 (1971)

JAMES B. AND MARGARET CAREY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 14, 1971.


Attorney(s) appearing for the Case

Ellis W. Manning, Jr., and Lyman G. Friedman, for the petitioners.

Thomas C. Morrison, for the respondent.


OPINION

TANNENWALD, Judge:

The respondent determined a deficiency of $3,819.76 in petitioners' Federal income tax for the calendar year 1965. The principal issue for our consideration is whether James B. Carey (hereinafter sometimes referred to as petitioner) is entitled to deduct expenditures which he made in connection with an unsuccessful attempt to be reelected president of the International Union of Electrical, Radio, and Machine Workers, AFL...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases