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Citation: 358 U.S. 498

1. Cammarano v. United States, No. 29, SUPREME COURT OF THE UNITED STATES, November 19, 1958, Argued , February 24, 1959, Decided ** Together with No. 50, F. Strauss & Son, Inc., of Arkansas v. Commissioner of Internal Revenue, on certiorari to the United States Court of Appeals for the Eighth Circuit.

OVERVIEW: Taxpayers' donation to a community association fund was not tax-deductible as an "ordinary and necessary" business expense because the money was used to defeat proposed regulation.


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