Legal Opinion

The Mason and Dixon Lines, Incorporated v. United States

Court of Appeals for the Sixth Circuit

Decided June 1, 1983No. 82-5027PublishedCited by 12 opinions

1Opinion of the Court

LIVELY, Circuit Judge.

When a trucker is convicted in Virginia of a misdemeanor of operating a vehicle with a weight in excess of the statutory limits he is punished by a fine or imprisonment in jail, or both. Virginia Code §§ 46.1-339 and 46.1-16 (1974 Replacement Volume). In addition § 46.1-342 of the Code provides that upon conviction of any person for violation of a weight limit, state or local officials shall, after reasonable notice, assess the owner or operator of the overweight vehicle “liquidated damages.” The question in this case is whether a trucker convicted of weight violations…

2Cases cited8 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Commissioner v. HeiningerSupreme Court of the United States · 1943
  3. Commissioner v. TellierSupreme Court of the United States · 1966
  4. Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
  5. Commissioner v. SullivanSupreme Court of the United States · 1958

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

3Cited by12 opinions

  1. Barone v. CommissionerUnited States Tax Court · 1985
  2. Jon T. Stephens and Susanne Stephens v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1990
  3. Raymond Bertolini Trucking Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
  4. Mitchel v. CIGNA PROPERTY AND CAS. INS.District Court of Appeal of Florida · 1993
  5. True v. United StatesCourt of Appeals for the Tenth Circuit · 1990

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

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