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First Amendment Library:
Oscar H. Davis


These cases, coming to us from two different Circuits, present identical issues, and may appropriately be dealt with together in one opinion. The issues involve the interpretation and validity of Treas. Reg. 111, § 29.23 (o)-1 and § 29.23 (q)-1 as applied by the courts below to deny deduction as "ordinary and necessary" business expenses under § 23 (a) (1) (A) of the Internal Revenue Code of 1939[1] to sums expended by the respective taxpayer petitioners in furtherance of publicity programs designed to help secure the defeat of initiative measures then pending before the voters of the States of Washington and Arkansas.