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MORELAND v. COMMISSIONER

Docket No. 78434.

19 T.C.M. 938 (1960)

T.C. Memo. 1960-178

Harry D. Moreland and Ada K. Moreland v. Commissioner.

United States Tax Court.

Filed August 31, 1960.

Attorney(s) appearing for the Case

Dickson M. Saunders, Esq., for the petitioners. T. M. Somer, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner has determined a deficiency of $4,030.88 in the petitioners' income tax for 1956. The only issue presented is whether the petitioners are entitled to a deduction for expenditures made during 1956 by petitioner Harry D. Moreland, in excess of campaign contributions received in an unsuccessful campaign for election to the United States House of Representatives from the First Congressional...

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