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MILLINERY CORP. v. COMMISSIONER

No. 255.

350 U.S. 456 (1956)

76 S.Ct. 493

100 L.Ed. 545

MILLINERY CENTER BUILDING CORP. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided March 26, 1956.

Attorney(s) appearing for the Case

Bernard Weiss argued the cause and filed a brief for petitioner.

Hilbert P. Zarky argued the cause for respondent. On the brief were Solicitor General Sobeloff, Assistant Attorney General Holland, Ralph S. Spritzer, A. F. Prescott and Louise Foster.

MR. JUSTICE FRANKFURTER delivered the opinion of the Court.

This case involves an interpretation of § 23 (a) (1) (A) of the Internal Revenue Code of 1939, as amended, 26 U. S. C. § 23 (a) (1) (A), providing for the deduction from gross income, in computing net income, of all the "ordinary and necessary expenses paid or incurred . . . in carrying on any trade or business . . . ." The Commissioner determined a deficiency...

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