Douglas H. Tanner, Petitioner, v. Commissioner of Internal Revenue, Respondent, 363 F.2d 36 (4th Cir. 1966)

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US Court of Appeals for the Fourth Circuit - 363 F.2d 36 (4th Cir. 1966) 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.


The Tax Court of the United States held1  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.



45 T.C. 145, Atkins, Judge