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LEVY v. UNITED STATES

No. 172-75.

535 F.2d 47 (1976)

S. Sanford LEVY and Succession of Mrs. Mary Phene Levy (S. Sanford Levy, Testamentary Executor) v. The UNITED STATES.

United States Court of Claims.

May 12, 1976.

Attorney(s) appearing for the Case

S. Sanford Levy, pro se.

Theodore D. Peyser, Jr., Donald H. Olson, and George L. Squires, Washington, D. C., with whom was Asst. Atty. Gen., Scott P. Crampton, Washington, D. C., for defendant.

Before COWEN, Chief Judge, and NICHOLS and KUNZIG, Judges.

ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT

KUNZIG, Judge.

Plaintiff1 brings this income tax refund suit seeking a deduction for various expenses incurred in obtaining reelection to his position as a state court judge. Because such expenses are not deductible under the Internal Revenue Code, we hold for defendant.

Plaintiff was first elected judge of the district court for New Orleans, Louisiana, in 1966. Later, during...

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