Legal Opinion

Trucks, Inc. v. United States

Court of Appeals for the Eleventh Circuit

Decided December 21, 2000No. 99-14507PublishedCited by 19 opinions

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

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. 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
  3. 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
  4. American Airlines, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2000
  5. Robert Mays v. United StatesCourt of Appeals for the Eleventh Circuit · 1985

3 more not listed; retrieve them via the Exa API.

3Cited by19 opinions

  1. Martinez v. Stern (In Re Martinez)United States Bankruptcy Court, S.D. Florida. · 2001
  2. Shotgun Delivery, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 2001
  3. Beech Trucking Co. v. Comm'rUnited States Tax Court · 2002
  4. Peter Thosteson v. United StatesCourt of Appeals for the Eleventh Circuit · 2002
  5. Altamaha Riverkeepers v. City of CochranDistrict Court, M.D. Georgia · 2001

14 more not listed; retrieve them via the Exa API.

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