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COMMISSIONER v. SULLIVAN

No. 119.

356 U.S. 27 (1958)

COMMISSIONER OF INTERNAL REVENUE v. SULLIVAN ET AL.

Supreme Court of United States.

Decided March 17, 1958.

Attorney(s) appearing for the Case

Solicitor General Rankin argued the cause for petitioner. With him on the brief were Assistant Attorney General Rice, Joseph F. Goetten and Meyer Rothwacks.

Eugene Bernstein argued the cause for respondents. On the brief were Mr. Bernstein and E. J. Blair for Sullivan et al., and Howard R. Slater for Mesi, respondents.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

The question is whether amounts expended to lease premises and hire employees for the conduct of alleged illegal gambling enterprises are deductible as ordinary and necessary business expenses within the meaning of § 23 (a) (1) (A) of the Internal Revenue Code of 1939.1

The taxpayers received income from bookmaking establishments...

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