Cammarano v. United States

Supreme Court of the United States

Argued November 19, 1958
Decided February 24, 1959

Full case name

Cammarano, et ux. v. United States

Citations

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

Chief Justice Earl Warren

Associate Justices Hugo Black · Felix Frankfurter William O. Douglas · Tom C. Clark John M. Harlan II · William J. Brennan, Jr. Charles E. Whittaker · Potter Stewart

Case opinions

Majority

Harlan, joined by unanimous

Concurrence

Douglas

Wikisource has original text related to this article:

Cammarano v. United States

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

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

United States Sixteenth Amendment case law

Scope	Brushaber v. Union Pacific Railroad (1916) Stanton v. Baltic Mining Company (1916) Tyee Realty Co. v. Anderson (1916)

Income	Stratton's Independence, Ltd. v. Howbert (1913) Towne v. Eisner (1918) Eisner v. Macomber (1920) Bowers v. Kerbaugh-Empire Co. (1926)

Taxable corporate dividends	Lynch v. Turrish (1918) Southern Pacific Co. v. Lowe (1918) Lynch v. Hornby (1918) Peabody v. Eisner (1918) Eisner v. Macomber (1920) United States v. Phellis (1921) Rockefeller v. United States (1921) Merchants' Loan & Trust v. Smietanka (1921) Miles v. Safe Deposit Co. (1922) Cullinan v. Walker (1923) Weiss v. Stearn (1924) Marr v. United States (1925) Koshland v. Helvering (1936) Helvering v. Gowran (1937)

Taxable corporate earnings	Edwards v. Cuba Railroad (1925) Burk-Waggoner Assoc. v. Hopkins (1925) Texas & Pacific Railway Co. v. United States (1932) Continental Tie & Lumber Co. v. United States (1932) Helvering v. Mitchell (1938) Helvering v. National Grocery (1938) Helvering v. Northwest Steel Mills (1940) Crane-Johnson Co. v. Helvering (1940) Commissioner v. Glenshaw Glass Co. (1955) General American Investors Co. v. Commissioner (1955) Commissioner v. Gillette Motor Co. (1960)

Taxable gains	Goodrich v. Edwards (1921) Walsh v. Brewster (1921) Taft v. Bowers (1929) Lucas v. Alexander (1929) Burnet v. Harmel (1932) United States v. Safety Car Heating Co. (1936) Helvering v. Bruun (1940) Helvering v. Horst (1940) Crane v. Commissioner (1947) United States v. Davis (1962)

Unlawful income	United States v. Sullivan (1927) Rutkin v. United States (1952) Commissioner v. Sullivan (1958) James v. United States (1961)

Deductions and exemptions	Brushaber v. Union Pacific Railroad (1915) Burnet v. Sanford & Brooks Co. (1931) McLaughlin v. Alliance Ins. Co. (1932) Helvering v. Independent Life Ins. Co. (1934) Helvering v. Winmill (1938) Millinery Corp. v. Commissioner (1956) Tank Truck Rentals v. Commissioner (1958) Hoover Express Co. v. United States (1958) Cammarano v. United States (1959)

Diminution of loss	Bowers v. Kerbaugh-Empire Co. (1926)

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