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DIGGS v. C.I.R.

No. 82-1035.

715 F.2d 245 (1983)

Charles C. DIGGS, Jr. and Janet H. Diggs, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Sixth Circuit.

Decided August 18, 1983.

Attorney(s) appearing for the Case

John S. Nolan, Miller & Chevalier, Victor Thuronyi (argued), Washington, D.C., for petitioners.

Kenneth W. Gideon, Jr., Chief Counsel, I.R.S., George M. Sellinger, Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Michael L. Paup, Jonathan Cohen (argued), Washington, D.C., for respondent.

Before MARTIN and JONES, Circuit Judges, and PECK, Senior Circuit Judge.

NATHANIEL R. JONES, Circuit Judge.

Petitioners, Charles C. Diggs, Jr. and his wife, Janet H. Diggs,1 appeal from a tax court judgment, 76 T.C. 888, disallowing a deduction for expenses incurred while attending National Black Political Conference (BPC) meetings and the Democratic National Convention (DNC). The issue on appeal is whether these expenses were properly deducted as the ordinary and necessary expenses...

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