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Section 162(e)(2)(B) prohibits a deduction for any amount
paid or incurred "in connection with any attempt to influence the
general public, or segments, thereof, with respect to legislative
matters, elections, or referendums."
Petitioner contends that section 162(e)(2)(B) is
inapplicable in this case, but concedes that if this Court finds
section 162(e)(2)(B) applicable, then expenses incurred by
petitioner in obtaining voting slate approval for Proposition BB
from various political groups totaling $1,200 would be
nondeductible. Petitioner contends, however, that expenses
incurred by petitioner for the use of signature gatherers would
not be prohibited since petitioner's use of signature gatherers
was not an "attempt to influence the general public". We
disagree.
Petitioner contends that his sole purpose in getting the
Officer O'Smarty issue on the ballot was to let the voters decide
the issue. Petitioner thereby claims a disinterest in the
outcome of the vote though his actions at the time indicate
otherwise.
Petitioner organized his Committee with the express purpose
of "saving" Officer O'Smarty. Indeed the very name of the
Committee, the Committee to Save Puppet Officer Brendan O'Smarty,
is a good indication of its purpose. Petitioner funded the
ballot proposition entirely through the Committee and paid the
signature gatherers with Committee funds.
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Last modified: May 25, 2011