Cammarano v. United States

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Cammarano v. United States (1959)
the Supreme Court of the United States
Syllabus

Cammarano v. United States, 358 U.S. 498 (1959), was a case in which the Supreme Court of the United States ruled that business may not deduct expenses they incurred for the "promotion or defeat of legislation" as "ordinary and necessary" business expenses on their federal income tax filing.

915984Cammarano v. United States — Syllabusthe Supreme Court of the United States

United States Supreme Court

358 U.S. 498

Cammarano  v.  United States

 Argued: Nov. 19, 1958. --- Decided: Feb 24, 1959

Frederick Bernays Wiener, Washington, D.C., for petitioners, William B. Cammarano and Louise Cammarano.

Oscar H. Davis, Washington, D.C., for the United States.

E. Chas. Eichenbaum, Little Rock, Ark., for petitioner, F. Strauss & son, inc.

Mr. Justice HARLAN delivered the opinion of the Court.

Notes

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This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).

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