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NICHOLS v. COMMISSIONER

Docket No. 2202-71.

60 T.C. 236 (1973)

HORACE E. AND EDITH B. NICHOLS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 21, 1973.

Attorney(s) appearing for the Case

Horace E. Nichols, pro se.

Edward P. Phillips, for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1968 in the amount of $610.44. The sole issue is whether a filing fee paid by petitioner Horace E. Nichols to the Democratic Party of Georgia in order to have his name placed on the State of Georgia's election ballot is a tax that qualifies for deduction for Federal income tax purposes under section 1641

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