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Lilly v. Commissioner, 343 U.S. 90 (1952)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Lilly v. Commissioner, 343 U.S. 90 (1952)
Lilly v. Commissioner No. 158 Argued December 3, 1951 Decided March 10, 1952 343 U.S. 90
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
Syllabus
Petitioners were engaged in the optical business in North Carolina and Virginia in 1943 and 1944. Pursuant to agreements reflecting an established and widespread practice in that industry in those localities, they paid to the respective doctors who prescribed the eyeglasses which they sold one-third of the retail sales price received for the glasses.
Held:
1. Such payments were deductible by petitioners as "ordinary and necessary" business expenses under § 23(a)(1)(A) of the Internal Revenue Code. Pp. 91-94.
2. Disallowance of the deductions on the ground that the payments violated or frustrated "public policy" was unwarranted, since, in 1943 and 1944, there was no governmentally declared public policy, national or state, proscribing such payments. Textile Mills Corp. v. Commissioner, 314 U.S. 326, distinguished; Commissioner v. Heininger, 320 U.S. 467, followed. Pp. 94-97.
188 F.2d 269, reversed.
The Commissioner’s determination of a deficiency in petitioners’ income tax was sustained by the Tax Court. 14 T.C. 1066. The Court of Appeals affirmed. 188 F.2d 269. This Court granted certiorari. 342 U.S. 808. Reversed and remanded, p. 98.
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Chicago: U.S. Supreme Court, "Syllabus," Lilly v. Commissioner, 343 U.S. 90 (1952) in 343 U.S. 90 343 U.S. 91. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=8MUADXHWC5LM1KB.
MLA: U.S. Supreme Court. "Syllabus." Lilly v. Commissioner, 343 U.S. 90 (1952), in 343 U.S. 90, page 343 U.S. 91. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=8MUADXHWC5LM1KB.
Harvard: U.S. Supreme Court, 'Syllabus' in Lilly v. Commissioner, 343 U.S. 90 (1952). cited in 1952, 343 U.S. 90, pp.343 U.S. 91. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=8MUADXHWC5LM1KB.
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