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Commissioner v. Sullivan, 356 U.S. 27 (1958)
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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.
Commissioner v. Sullivan, 356 U.S. 27 (1958)
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 July 1, 2025, http://www.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. 1 Jul. 2025. http://www.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 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=RULGJWX2LLJ3NTA.
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