COMMISSIONER V. SULLIVAN, 356 U. S. 27 (1958)
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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.