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McDonald v. Commissioner, 323 U.S. 57 (1944)
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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.
McDonald v. Commissioner, 323 U.S. 57 (1944)
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McDonald v. Commissioner of Internal Revenue No. 36 Argued October 20, 1944 Decided November 20, 1944 323 U.S. 57
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT
Syllabus
The judgment of the Circuit Court of Appeals affirming a decision of the Tax Court disallowing, in computing petitioner’s income tax for 1939, a deduction of campaign expenses -- including an "assessment" by the political party of which he was a candidate -- incurred in contesting unsuccessfully an election for a judgeship which he had been holding temporarily by appointment, is affirmed.
Opinion of FRANKFURTER, J., in which STONE, C.J., and ROBERTS and JACKSON, JJ., concur:
1. Petitioner’s campaign expenses were not deductible (1) under § 23(a)(1)(A) of the Internal Revenue Code as expenses incurred in "carrying on any trade or business;" (2) under § 23(e)(2) as a loss incurred in a "transaction entered into for profit;" nor (3) under § 23(a)(2) as expenses incurred "for the production or collection of income." P. 60.
2. Under existing legislation, an incumbent, is no more than others, entitled to deduction of campaign expenses. P. 63.
3. Affirmance of the decision of the Tax Court in this case is supported also by the rationale of Dobson v. Commissioner, 320 U.S. 489. P. 64.
139 F.2d 400 affirmed.
Certiorari, 321 U.S. 762, to review the affirmance of a decision of the Tax Court, 1 T.C. 738, which sustained the Commissioner’s determination of a deficiency in income tax.
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Chicago: U.S. Supreme Court, "Syllabus," McDonald v. Commissioner, 323 U.S. 57 (1944) in 323 U.S. 57 323 U.S. 58. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=XSMTAZGX24J8H3F.
MLA: U.S. Supreme Court. "Syllabus." McDonald v. Commissioner, 323 U.S. 57 (1944), in 323 U.S. 57, page 323 U.S. 58. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=XSMTAZGX24J8H3F.
Harvard: U.S. Supreme Court, 'Syllabus' in McDonald v. Commissioner, 323 U.S. 57 (1944). cited in 1944, 323 U.S. 57, pp.323 U.S. 58. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=XSMTAZGX24J8H3F.
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