Legal Opinion
Hoover Motor Express Co. v. United States
Supreme Court of the United States
Decided April 14, 1958No. 95PublishedCited by 49 opinions
1Opinion of the CourtJustice Clark
The sole issue here — the deductibility for tax purposes 1 of fines paid by a trucker for inadvertent violations of state maximum weight laws — is identical to one of the issues decided today in No. 109, Tank Truck Rentals, Inc., v. Commissioner, ante, p. 30.
Most of the overweight fines paid by petitioner during 1951-1953 inclusive, the tax years in question, were incurred in Tennessee and Kentucky, two of the nine States in which petitioner operated. During the relevant period, both Tennessee and Kentucky imposed maximum weight limitations of 42,000 pounds over-all and 18,000 pounds per…
2Cases cited3 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Hoover Motor Express Co. v. United StatesDistrict Court, M.D. Tennessee · 1955
- Hoover Motor Express Company, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1957
3Cited by49 opinions
- Commissioner v. TellierSupreme Court of the United States · 1966
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- R. E. L. Finley v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Jerline Dick FinleyCourt of Appeals for the Tenth Circuit · 1958
- Smith v. CommissionerUnited States Tax Court · 1960
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