Legal Opinion
Tank Truck Rentals, Inc. v. Commissioner
Supreme Court of the United States
Decided March 17, 1958No. 109PublishedCited by 208 opinions
1Opinion of the CourtJustice Clark
In 1951 petitioner Tank Truck Rentals paid several hundred fines imposed on it and its drivers for violations of state maximum weight laws. This case involves the deductibility of those payments as “ordinary and necessary” business expenses under §23 (a)(1)(A) of the Internal Revenue Code of 1939. Prior to 1950 the Commissioner had permitted such deductions, 2 but a change of policy that year 3 caused petitioner’s expenditures to be disallowed. The Tax Court, reasoning that allowance of the deduction would frustrate sharply defined state policy expressed in the maximum weight laws, upheld the…
2Cases cited16 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Higgins v. SmithSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Textile Mills Securities Corp. v. CommissionerSupreme Court of the United States · 1941
- McDonald v. CommissionerSupreme Court of the United States · 1944
11 more not listed; retrieve them via the Exa API.
3Cited by208 opinions
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Commissioner v. TellierSupreme Court of the United States · 1966
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Green v. ConnallyDistrict Court, District of Columbia · 1971
203 more not listed; retrieve them via the Exa API.