Trucks, Inc. v. United States
Court of Appeals for the Eleventh Circuit
1Opinion of the Court
BIRCH, Circuit Judge:
In this appeal, we decide if the determination of whether an employer reasonably anticipated that on-the-road employees would incur certain expenses is a question of law properly decided on summary judgment or a question of fact for the jury. The district court granted summary judgment against the taxpayer and found that the employer had not shown sufficient proof of reasonable anticipation of on-the-road expenses to survive the government’s motion for summary judgment. We REVERSE and REMAND for trial.
I. BACKGROUND
Plaintiff-appellant Trucks, Inc. (“Trucks”), is a trucking…
2Cases cited8 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Mr. And Mrs. J.L. Rogers, Etc. v. David C. Evans, Leland Q. Linahan, Mr. And Mrs. J.L. Rogers, Etc. v. Vendya LewisCourt of Appeals for the Eleventh Circuit · 1986
- Fed. Sec. L. Rep. P 97,192 Alabama Farm Bureau Mutual Casualty Company, Inc., Etc. v. American Fidelity Life Insurance Company, Etc.Court of Appeals for the Fifth Circuit · 1980
- American Airlines, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Robert Mays v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
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- Peter Thosteson v. United StatesCourt of Appeals for the Eleventh Circuit · 2002
- Altamaha Riverkeepers v. City of CochranDistrict Court, M.D. Georgia · 2001
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