Cammarano v. United States

Cammarano v. United States
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	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
	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

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]

References[]

^ Cammarano v. United States, 358 U.S. 498, 505-07 (1959)
^ Cammarano, 358 U.S. at 513.
^ Cammarano, 358 U.S. at 515 (Douglas, J., concurring).

External links[]

Text of Cammarano v. United States, 358 U.S. 498 (1959) is available from: CourtListener Findlaw Justia Oyez (oral argument audio) OpenJurist Google Scholar

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[1] Cammarano v. United States, 358 U.S. 498, 505-07 (1959)

[2] Cammarano, 358 U.S. at 513.

[3] Cammarano, 358 U.S. at 515 (Douglas, J., concurring).

[1]

[2]

[3]

v t United States Sixteenth Amendment case law
Scope	Brushaber v. Union Pacific Railroad (1916) Stanton v. Baltic Mining Company (1916) (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	(1918) (1918) (1918) (1918) Eisner v. Macomber (1920) United States v. Phellis (1921) (1921) (1921) (1922) (1923) (1924) (1925) (1936) (1937)
Taxable corporate earnings	(1925) (1925) (1932) (1932) (1938) (1938) (1940) (1940) Commissioner v. Glenshaw Glass Co. (1955) (1955) (1960)
Taxable gains	(1921) (1921) Taft v. Bowers (1929) (1929) (1932) (1936) Helvering v. Bruun (1940) Helvering v. Horst (1940) Crane v. Commissioner (1947) United States v. Davis (1962) Commissioner v. Tufts (1983)
Unlawful income	United States v. Sullivan (1927) (1952) (1958) James v. United States (1961)
Deductions and exemptions	Brushaber v. Union Pacific Railroad (1915) Burnet v. Sanford & Brooks Co. (1931) (1932) (1934) (1938) (1956) (1958) (1958) Cammarano v. United States (1959) United States v. General Dynamics Corp. (1987)
Diminution of loss	Bowers v. Kerbaugh-Empire Co. (1926)

Cammarano v. United States

Contents

Opinion of the Court[]

See also[]

References[]

External links[]

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	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
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