Quimbee logo
DMCA.com Protection Status

Commissioner v. Heininger

320 U.S. 467 (1943)

Case BriefRelatedOptions
From our private database of 30,500+ case briefs...

Commissioner v. Heininger

United States Supreme Court

320 U.S. 467 (1943)

Facts

S. B. Heininger (plaintiff) was a dentist who made false teeth and sold them by mail order. Heininger was accused of mail fraud stemming from allegations that his advertisements, distributed by mail, were false. The postmaster general issued a fraud order forbidding Heininger from receiving money orders and mail. Heininger, believing that he had not committed mail fraud, appealed the fraud order, and the district court found in his favor. The court of appeals reversed the district court and reinstated the order. Over the course of the litigation, Heininger incurred large legal expenses and claimed them as business expenses on his income-tax returns. The Commissioner of Internal Revenue (the Commissioner) (defendant) disallowed the deductions, arguing that they were not ordinary and necessary business expenses. The United States Tax Court affirmed the Commissioner, and the court of appeals reversed. The Commissioner appealed.

Rule of Law

Issue

Holding and Reasoning (Black, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 551,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials
  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 551,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 30,500 briefs, keyed to 984 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 551,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 30,500 briefs - keyed to 984 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership