Commissioner v. Tellier Case Brief

Facts of the Case

“Respondent was a securities dealer convicted of violating the Securities Act of 1933, 15 U.S.C.S. § 77q(a), the mail fraud statute, 18 U.S.C.S. § 1341, and conspiring to violate those statutes under 18 U.S.C.S. § 371. Respondent claimed the legal expenses he incurred in his defense as a deduction on his federal income tax return. The Commissioner of Internal Revenue and the tax court conceded that respondent’s legal expenses were “ordinary” and “necessary” under 26 U.S.C.S. § 162(a), but disallowed the deduction. In respondent’s appeal, the appellate court reversed the order.”


San Diego fired John Roe from the city police force after he made and sold online a video showing him engaging in sexually explicit acts. Did this violate John Roe’s First Amendment right to free speech?



Case Information

Citation: 383 US 687 (1966)
Argued: Jan 27, 1966
Decided: Mar 24, 1966
Case Brief: 1966