Carey v. CIR
| Decision Date | 16 May 1972 |
| Docket Number | No. 71-2047.,71-2047. |
| Citation | 460 F.2d 1259 |
| Parties | James B. CAREY and Margaret Carey, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. |
| Court | U.S. Court of Appeals — Fourth Circuit |
Ellis W. Manning, Jr., Washington, D. C. (Jonathan S. Cohen, and Wenchel, Schulman & Manning, Washington, D. C., on brief), for appellants.
Mary J. McGinn, Atty., Tax Div., Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Elmer J. Kelsey, Attys., Tax Div., Dept. of Justice, on brief), for appellee.
Before WINTER and FIELD, Circuit Judges, and BLATT, District Judge.
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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...(1975). See also McDonald v. Commissioner, 323 U.S. 57, 63 (1944); cf. Carey v. Commissioner, 56 T.C. 477 (1971), affd. per curiam 460 F.2d 1259 (4th Cir.1972), cert. denied 409 U.S. 990 (1972). Such being the case, I would treat this case as falling within the philosophical ambit of the af......
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...1966); Mays v. Bowers, 201 F.2d 401, 403 (4th Cir. 1953); Martino v. Commissioner, 62 T.C. 840, 844 (1974); see also Carey v. Commissioner, 460 F.2d 1259 (4th Cir. 1972), affg. 56 T.C. 477 (1971), involving the election expenses of an officer of a labor union. We are fully aware, as petitio......
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...383 U.S. 687 (1966); United States v. Gilmore, 372 U.S. 39 (1963); James B. Carey, 56 T.C. 477 (1971), affirmed per curiam 460 F.2d 1259 (C.A. 4, 1972), certiorari denied 409 U.S. 990 (1972). Emphasizing his longstanding political association with the Eighth Ward Regular Democratic Organiza......
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