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TANK TRUCK RENTALS v. COMMISSIONER

No. 109.

356 U.S. 30 (1958)

TANK TRUCK RENTALS, INC., v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided March 17, 1958.

Attorney(s) appearing for the Case

Leonard Sarner argued the cause for petitioner. With him on the brief was Paul A. Wolkin.

Solicitor General Rankin argued the cause for respondent. With him on the brief were Assistant Attorney General Rice, Joseph F. Goetten and Meyer Rothwacks.

MR. JUSTICE CLARK delivered the opinion of the Court.

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 1939.1 Prior to 1950 the Commissioner had permitted such deductions,

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