Commissioner v. Sullivan, 356 U.S. 27 (1958)

Name: Commissioner v. Sullivan, 356 U.S. 27 (1958) - Syllabus
Author: U.S. Supreme Court

Commissioner of Internal Revenue v. Sullivan

No. 119

Argued January 30, 1958
Decided March 17, 1958
356 U.S. 27

CERTIORARI TO THE UNITED STATES COURT OF APPEALS

FOR THE SEVENTH CIRCUIT

Syllabus

Amounts expended to lease premises and hire employees for the conduct of gambling enterprises, illegal under state law, are deductible as ordinary and necessary business expenses within the meaning of § 23(a)(1)(A) of the Internal Revenue Code of 1939. Pp. 27-29.

241 F.2d 46, 242 F.2d 558, affirmed.

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Chicago: U.S. Supreme Court, "Syllabus," Commissioner v. Sullivan, 356 U.S. 27 (1958) in 356 U.S. 27 Original Sources, accessed April 17, 2025, http://originalsources.com/Document.aspx?DocID=RULGJWX2LLJ3NTA.

MLA: U.S. Supreme Court. "Syllabus." Commissioner v. Sullivan, 356 U.S. 27 (1958), in 356 U.S. 27, Original Sources. 17 Apr. 2025. http://originalsources.com/Document.aspx?DocID=RULGJWX2LLJ3NTA.

Harvard: U.S. Supreme Court, 'Syllabus' in Commissioner v. Sullivan, 356 U.S. 27 (1958). cited in 1958, 356 U.S. 27. Original Sources, retrieved 17 April 2025, from http://originalsources.com/Document.aspx?DocID=RULGJWX2LLJ3NTA.

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