Legal Opinion
Lilly v. Commissioner
Supreme Court of the United States
Decided March 10, 1952No. 158PublishedCited by 178 opinions
1Opinion of the CourtJustice Burton
Petitioners, Thomas B. Lilly and Helen W. Lilly, his wife, were engaged in the optical business in North Carolina and Virginia in 1943 and 1944. Pursuant to agreements reflecting an established and widespread practice in that industry in those localities, they paid to the respective doctors, who prescribed the eyeglasses which they sold, one-third of the retail sales price received for the glasses. The question here is whether such payments were deductible by petitioners as ordinary and necessary business expenses under §23 (a)(1)(A) of the Internal Revenue Code. 1 For the reasons hereafter…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Textile Mills Securities Corp. v. CommissionerSupreme Court of the United States · 1941
6 more not listed; retrieve them via the Exa API.
3Cited by178 opinions
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Commissioner v. TellierSupreme Court of the United States · 1966
- Centex Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2005
- Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
- Commissioner v. SullivanSupreme Court of the United States · 1958
173 more not listed; retrieve them via the Exa API.