Cammarano v. United States
| Cammarano v. United States | |
|---|---|
| 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) ¶ 9262; 3 A.F.T.R.2d (RIA) 697; 1959-1 C.B. 666 |
| Court membership | |
| |
| Case opinions | |
| Majority | Harlan, joined by unanimous |
| Concurrence | Douglas |
English Wikisource has original text related to this article:
Cammarano v. United States, 358 U.S. 498 (1959), was 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.