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

U.S. Supreme Court

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

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. 356 U. S. 27-29.

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