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James B. Carey and Margaret Carey v. Commissioner of Internal Revenue

James B. CAREY and Margaret Carey, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee

Carey v. Comm'r of Internal Revenue, 460 F.2d 1259 (4th Cir. 1972)
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Court
Court of Appeals for the Fourth Circuit · U.S. Courts of Appeals
Decided
May 16, 1972
Docket
No. 71-2047
Judges
Winter, Field, Blatt
Citations
460 F.2d 125929 A.F.T.R.2d (RIA) 11161972 U.S. App. LEXIS 9516
Cited by 18 Original from court

Opinion — Per Curiam

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.

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

Cited by 18 cases

View all citing references →
1973: 41974: 31976: 11977: 21978: 11981: 11983: 11984: 11985: 21989: 11991: 119732026peak 1973 · 4

Relies on it most ⓘ

  1. Martino v. Commissioner62 T.C. No. 90
  2. Nichols v. Commissioner60 T.C. No. 28
  3. Levy v. United States535 F.2d 47 (Ct. Cl. 1976)
  4. Hakim v. Commissioner1974 T.C. Memo. 46
  5. Easley v. Commissioner1977 T.C. Memo. 341
  6. Cloud v. Commissioner97 T.C. No. 43

Most recent

  1. Cloud v. Commissioner97 T.C. No. 43
  2. Cook v. Commissioner1989 T.C. Memo. 281
  3. ESTATE OF762 F.2d 264 (2d Cir. 1985)
  4. Estate of Rockefeller v. Commissioner762 F.2d 264 (2d Cir. 1985)
  5. Estate of Rockefeller v. Commissioner83 T.C. No. 24
  6. Charles C. Diggs, Jr. And Janet H. Diggs v. Commissioner of Internal Revenue715 F.2d 245 (6th Cir. 1983)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 1

DepthCaseCited by
Carey v. Comm'r, 56 T.C. 477 (Tax Ct. 1971) 21

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