Opinion · Court of Appeals for the Fourth Circuit

Douglas H. Tanner v. Commissioner of Internal Revenue

363 F.2d 36

Type
Opinion
Court
Court of Appeals for the Fourth Circuit
Jurisdiction
Federal
Date
1966-06-24
Topic
general

PER CURIAM: The Tax Court of the United States held 1 that the Petitioner is not entitled to deduct, in computing his adjusted gross income for the taxable year 1962 under section 62(1) of the Internal Revenue Code of 1954, West Virginia individual income tax paid in that year on his business income derived primarily from his business as an accountant. This decision is before us on petition for review. We affirm on the opinion of the Tax Court. Affirmed. 1 . 45 T.C. 145, Atkins, Judge.

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Cited by
10 opinions
TANNER v. COMMISSIONER OF INTERNAL REVENUE,363 F.2d 36(4th Cir. 1966)
Douglas H. TANNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE,
Respondent.
No. 10478.
United States Court of Appeals, Fourth Circuit.
Argued June 21, 1966.
Decided June 24, 1966.
Thomas N. Chambers, Charleston, W. Va. (Jackson, Kelly, Holt O'Farrell, Charleston, W. Va., on brief), for petitioner.

Anthony Z. Roisman, Atty., Dept. of Justice (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, on brief), for respondent.
Before BOREMAN, BRYAN and J. SPENCER BELL, Circuit Judges.
PER CURIAM:
The Tax Court of the United States held1that the Petitioner is not entitled to deduct, in computing his adjusted gross income for the taxable year 1962 under section62(1) of the Internal Revenue Code of 1954, West Virginia individual income tax paid in that year on hisbusinessincome derived primarily from his business as an accountant. This decision is before us on petition for review.

We affirm on the opinion of the Tax Court.

Affirmed.Page 87
  1. 45 T.C. 145, Atkins, Judge. ↩