James E. and Kathy Walker - Page 5

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               Section 162(e)(2), in effect for the taxable years in issue,           
          disallows any deduction under section 162(a) for political                  
          contributions such as the ones that petitioners claimed.  Cloud             
          v. Commissioner, supra at 625.  Accordingly, respondent's                   
          determination is sustained.                                                 
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                                  for respondent.                     
































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