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CAMMARANO v. UNITED STATES

No. 29.

358 U.S. 498 (1959)

CAMMARANO ET UX. v. UNITED STATES.

Supreme Court of United States.

Decided February 24, 1959.

Attorney(s) appearing for the Case

Frederick Bernays Wiener argued the cause for petitioners in No. 29. With him on the brief was Clinton M. Hester.

E. Chas. Eichenbaum argued the cause for petitioner in No. 50. With him on the brief were Leonard L. Scott and W. S. Miller, Jr.

Oscar H. Davis argued the causes for respondents. On the brief were Solicitor General Rankin, Assistant Attorney General Rice, Joseph F. Goetten and Myron C. Baum.

Hart H. Spiegel filed a brief for the Bay Cities Transportation Co., as amicus curiae.

MR. JUSTICE HARLAN delivered the opinion of the Court.

These cases, coming to us from two different Circuits, present identical issues, and may appropriately be dealt with together in one opinion. The issues involve the interpretation and validity of Treas. Reg. 111, § 29.23 (o)-1 and § 29.23 (q)-1 as applied by the courts below to deny deduction as "ordinary and necessary" business expenses under § 23 (a) (1) (A) of the Internal Revenue Code of 1939...

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