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BRIGGS v. C.I.R.

No. 81-7094.

694 F.2d 614 (1982)

Carl & Ruth BRIGGS and Raymond J. Hurbi, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided December 10, 1982.

Attorney(s) appearing for the Case

F.A. LeSourd, LeSourd, Patten, Fleming, Hartung & Emory, Seattle, Wash., for petitioners-appellants.

David I. Pincus, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before KENNEDY, FARRIS and NORRIS, Circuit Judges.

NORRIS, Circuit Judge:

Briggs and Hurbi (taxpayers) appeal from a judgment of the United States Tax Court, 75 T.C. 465, that union dues paid by the taxpayers and allocated for construction of recreation centers and distribution to a building fund were not deductible under I.R.C. § 162(a) (1976). We affirm.

Compulsory dues providing personal benefits to union members are non-deductible, see Rev.Rul. 78-128, 1978-1...

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