Legal Opinion
Tank Truck Rentals, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided March 6, 1957No. 12060_1PublishedCited by 3 opinions
1Opinion of the Court
McLAUGHLIN, Circuit Judge.
Petitioner during the year 1951 was a motor carrier transporting bulk liquids. It supplied vehicles and driver-operators to various “over-the-road” carriers holding operating certificates from the Interstate Commerce Commission. During 1951, it paid fines totalling $37,-965.00 imposed on its drivers for operating on the highways motor vehicles in violation of state statutes limiting weights of motor vehicles. 1 Most of the fines were paid in Pennsylvania which had a particularly low maximum weight law at that time. 2 The New Jersey fines sought to enforce the…
2Cases cited8 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Lilly v. CommissionerSupreme Court of the United States · 1952
- Jerry Rossman Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1949
- National Brass Works, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1950
- National Brass Works, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
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3Cited by3 opinions
- Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
- Matula v. CommissionerUnited States Tax Court · 1963
- Matula v. CommissionerUnited States Tax Court · 1963