Legal Opinion
Hoover Motor Express Co. v. United States
District Court, M.D. Tennessee
Decided October 11, 1955No. Civ. A. No. 2013PublishedCited by 6 opinions
1Opinion of the Court
WILLIAM E. MILLER, District Judge.
The principal issue for decision is whether fines paid by a truck operator for violations of state laws prescribing maximum weight limitations are deductible from gross income as ordinary and necessary business expenses under Section 23(a) (1) (A) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(a) (1) (A) which provides as follows:
"In computing net income there shall be allowed as deductions * * All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business * *
The Commissioner of Internal Revenue,…
2Cases cited9 opinions
- Jerry Rossman Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1949
- Great Northern Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- Commissioner of Int. Rev. v. Longhorn Portland Cem. Co.Court of Appeals for the Fifth Circuit · 1945
- Burroughs Bldg. Material Co. v. Com'r of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Chicago, RI & P. Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Hoover Motor Express Co. v. United StatesSupreme Court of the United States · 1958
- Hoover Motor Express Company, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1957
- Tank Truck Rentals, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- Tank Truck Rentals v. CommissionerUnited States Tax Court · 1956
- Tank Truck Rentals v. CommissionerUnited States Tax Court · 1956
1 more not listed; retrieve them via the Exa API.