CAREY v. COMMISSIONER OF INTERNAL REVENUE, 56 T.C. 477 (1971) JAMES B. AND MARGARET CAREY, PETITIONERS v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT Docket No. 5556-68.United States Tax Court. Filed June 14, 1971. Petitioner husband incurred certain expenses in an unsuccessful attempt to be reelected president of a large labor union. Held, the expenses of seeking reelection […]
