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Tax

Dec. 29, 2000

Circuit: Ventriloquial Politics Aren't Tax Deductible, Dummy

SAN FRANCISCO - It was a tax deduction any dummy could love, but the 9th U.S. Circuit Court of Appeals turned thumbs down on it Wednesday. Retired San Francisco police officer and ventriloquist Bob Geary wanted to write off as a 1993 business expense the $9,711 he spent circulating petitions among city voters to win approval for using his dummy, Officer Brendan O'Smarty, during his rounds.

By Pamela A. MacLean
Daily Journal Staff Writer
        SAN FRANCISCO - It was a tax deduction any dummy could love, but the 9th U.S. Circuit Court of Appeals turned thumbs down on it Wednesday.
        Retired San Francisco police officer and ventriloquist Bob Geary wanted to write off as a 1993 business exp...

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