OPINION
TANNENWALD, Judge:
The respondent determined a deficiency of $3,819.76 in petitioners' Federal income tax for the calendar year 1965. The principal issue for our consideration is whether James B. Carey (hereinafter sometimes referred to as petitioner) is entitled to deduct expenditures which he made in connection with an unsuccessful attempt to be reelected president of the International Union of Electrical, Radio, and Machine Workers, AFL...
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