GEARY v. C.I.R.

No. 99-70571.

235 F.3d 1207 (2000)

Robert J. GEARY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed December 27, 2000.


Attorney(s) appearing for the Case

Robert L. Goldstein, Law Offices of Stephen M. Moskowitz, LLP, San Francisco, California, for the appellant.

Loretta C. Argrett, Assistant Attorney General, Teresa E. McLaughlin, Michelle C. France (argued), Tax Division, U.S. Department of Justice, Washington, D.C., for the appellee.

Before: Betty B. FLETCHER, Diarmuid F. O'SCANNLAIN, and Ronald M. GOULD, Circuit Judges.


Argued and Submitted October 30, 2000—San Francisco, California

O'SCANNLAIN, Circuit Judge:

We must decide whether a taxpayer is entitled to an income tax deduction for expenses incurred to place a proposition affecting his working conditions on a local ballot.

I

Robert Geary, a veteran officer of the San Francisco Police Department, appeals a judgment from the Tax Court upholding the Commissioner's determination of a deficiency in...

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