Mays v. Bowers (201 F.2d 401, 1953)

PARKER, Chief Judge.

This is an appeal by the representative of a deceased taxpayer and involves the right of the taxpayer who had been elected to office to deduct his campaign expenses in income tax returns in which the salary of the office was returned as income. The taxpayer Fred L. Mays in May 1946 was elected to the City Council of Columbia, S. C., a position carrying a salary of $4,000 per year. In the course of his campaign for the office he incurred and paid expenses amounting to $2,355.31, including the cost of a barbecue, the hire of automobiles to carry voters to the polls and amounts paid poll watchers as well as a $500 entrance fee and the cost of newspaper