JAMES B. CAREY AND MARGARET CAREY, APPELLANTS,
v.
COMMISSIONER OF INTERNAL REVENUE, APPELLEE
JAMES B. CAREY AND MARGARET CAREY, APPELLANTS,
COMMISSIONER OF INTERNAL REVENUE, APPELLEE
460 F.2d 1259
United States Court of Appeals for the Fourth Circuit (1972)
Caution
Cited by 6 cases
Opinion of the Court
PER CURIAM:
For reasons sufficiently stated by the Tax Court, James B. Carey, 56 T.C. 477 (1971), we agree that the taxpayer’s campaign expenses for reelection as president of the International Union of Electrical, Radio, and Machine Workers (IUE) were not deductible under either §§ 162 or 212 of the Internal Revenue Code of 1954.
Affirmed.
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