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HOOVER MOTOR EXPRESS CO. v. UNITED STATES

Civ. A. No. 2013.

135 F.Supp. 818 (1955)

HOOVER MOTOR EXPRESS CO., Inc., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court M. D. Tennessee, Nashville Division.

October 11, 1955.

Attorney(s) appearing for the Case

Judson Harwood, Nashville, Tenn., for plaintiff Hoover Motor Express.

Fred Elledge, Jr., U. S. Atty., Nashville, Tenn., and R. B. Ross, U. S. Dept. of Justice, Washington, D. C., for the United States.

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...

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