Memorandum Findings of Fact and Opinion
QUELY, Judge:
The respondent determined a deficiency in income taxes due from the petitioners for the taxable year 1968 in the amount of $22,096.63. The sole question presented for our consideration is whether the campaign expenses of a state court judge are deductible under either section 162 or 212,
Let's get started
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.
