United States Ninth Circuit
GEARY v. COMMISSIONER OF INTERNAL REVENUE, 99-70571
A taxpayer is not entitled to an income tax deduction for expenses incurred to place a proposition affecting his working conditions on a local ballot under 26 USC 162(e)(2)(B).
Appellate Information
- Argued 10/30/2000
- Decided 12/27/2000
- Published 12/27/2000
Judges
- O'SCANNLAIN, Circuit Judge:, Before: B. FLETCHER, O'SCANNLAIN, and GOULD, Circuit Judges.
Court
- United States Ninth Circuit
Counsel
- For Appellant:
- Robert L. Goldstein, Law Offices of Stephen M. Moskowitz, LLP, San Francisco, California, for the appellant.
- For Appellees:
- Loretta C. Argrett, Assistant Attorney General, Teresa E. McLaughlin, Michelle C. France (argued), Tax Division, U.S. Department of Justice, Washington, D.C., for the appellee.