Cammarano v. United States
1959 United States Supreme Court case
| 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 |
Wikisource has original text related to this article:
Cammarano v. United States
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.[1]
Opinion of the Court
In a unanimous opinion written by Justice John Marshall Harlan II, the Court held that "purchased publicity can influence the fate of legislation which will affect, directly or indirectly, all in the community," and therefore "everyone in the community should stand on the same footing as regards its purchase".[2] Justice William O. Douglas filed a concurring opinion; he criticized the argument that "First Amendment rights are somehow not fully realized unless they are subsidized by the State", noting that the argument "may indeed conflict with the underlying premise that a complete hands-off policy on the part of government is at times the only course consistent with First Amendment rights."[3]
See also
References
External links
- Text of Cammarano v. United States, 358 U.S. 498 (1959) is available from: CourtListener Findlaw Google Scholar Justia Oyez (oral argument audio) OpenJurist Google Scholar
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United States Sixteenth Amendment case law
- Brushaber v. Union Pacific Railroad (1916)
- Stanton v. Baltic Mining Company (1916)
- Tyee Realty Co. v. Anderson (1916)
- Stratton's Independence, Ltd. v. Howbert (1913)
- Towne v. Eisner (1918)
- Eisner v. Macomber (1920)
- Bowers v. Kerbaugh-Empire Co. (1926)
- Moore v. United States (2024)
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)
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)
- 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)
- Commissioner v. Tufts (1983)
- United States v. Sullivan (1927)
- Rutkin v. United States (1952)
- Commissioner v. Sullivan (1958)
- James v. United States (1961)
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)
- United States v. General Dynamics Corp. (1987)
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