HOOVER MOTOR EXPRESS COMPANY v. UNITED STATES

No. 12831.

241 F.2d 459 (1957)

HOOVER MOTOR EXPRESS COMPANY, Inc., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Sixth Circuit.

January 4, 1957.


Attorney(s) appearing for the Case

Judson Harwood, Nashville, Tenn., for appellant.

Charles K. Rice, Lee A. Jackson, George F. Lynch, Washington, D. C., Fred Elledge, Jr., Nashville, Tenn., for appellee.

Before SIMONS, Chief Judge, and STEPHENS and McALLISTER, Circuit Judges.


PER CURIAM.

The issue in this case is whether fines paid by a truck operator for violation of state laws prescribing 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 that, in computing net income, there shall be allowed as deductions all the ordinary and necessary expenses paid or incurred during the taxable...

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