1. Home
  2. Browse Decisions
  3. U.S.
  4. 358 U.S.
  5. 358 U.S. 498 (1959)
 

CAMMARANO v. UNITED STATES

No. 29.

358 U.S. 498 (1959)

79 S.Ct. 524

3 L.Ed.2d 462

CAMMARANO ET UX. v. UNITED STATES.

Supreme Court of United States.

Decided February 24, 1959.

Attorney(s) appearing for the Case

Frederick Bernays Wiener argued the cause for petitioners in No. 29. With him on the brief was Clinton M. Hester.

E. Chas. Eichenbaum argued the cause for petitioner in No. 50. With him on the brief were Leonard L. Scott and W. S. Miller, Jr.

Oscar H. Davis argued the causes for respondents. On the brief were Solicitor General Rankin, Assistant Attorney General Rice, Joseph F. Goetten and Myron C. Baum.

Hart H. Spiegel filed a brief for the Bay Cities Transportation Co., as amicus curiae.

MR. JUSTICE HARLAN delivered the opinion of the Court.

These cases, coming to us from two different Circuits, present identical issues, and may appropriately be dealt with together in one opinion. The issues involve the interpretation and validity of Treas. Reg. 111, § 29.23 (o)-1 and § 29.23 (q)-1 as applied by the courts below to deny deduction as "ordinary and necessary" business expenses under § 23 (a) (1) (A) of the Internal Revenue Code of 1939...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases