Cammarano v. United States

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Cammarano v. United States
Seal of the United States Supreme Court.svg
Argued November 19, 1958
Decided February 24, 1959
Full case name Cammarano, et ux. v. United States
Citations 358 U.S. 498 (more)
79 S. Ct. 524; 3 L. Ed. 2d 462; 1959 U.S. LEXIS 1924; 59-1 U.S. Tax Cas. (CCH) P9262; 3 A.F.T.R.2d (RIA) 697; 1959-1 C.B. 666
Court membership
Case opinions
Majority Harlan, joined by unanimous
Concurrence Douglas

Cammarano v. United States, 358 U.S. 498 (1959), is a United States Supreme Court case in which the Court 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.

External links[edit]

  • 358 U.S. 498 Full text of the opinion courtesy of Findlaw.com.