TRUCKS, INC. v. U.S.

No. 99-14507.

234 F.3d 1340 (2000)

TRUCKS, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

December 11, 2000.


Attorney(s) appearing for the Case

John M. Bovis, John H. Peavy, Jr., Bovis, Kyle & Burch, David DeCoursey Aughtry, Chamberlain, Hrdlicka, White, Williams & Martin, Atlanta, GA, for Plaintiff-Appellant.

Kenneth L. Greene, Ellen Page Delsole, Marion E. Erickson, Dept. of Justice, Tax Div., Washington, DC, for Defendant-Appellee.

Before EDMONSON and BIRCH, Circuit Judges, and BLACKBURN, District Judge.


BIRCH, Circuit Judge:

In this appeal, we decide if the determination of whether an employer reasonably anticipated that on-the-road employees would incur certain expenses is a question of law properly decided on summary judgment or a question of fact for the jury. The district court granted summary judgment against the taxpayer and found that the employer had not shown sufficient proof of reasonable anticipation of on-the-road expenses to survive the government's...

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