Hoover Motor Express Co., Inc. v. United States, 356 U.S. 38 (1958)

Name: Hoover Motor Express Co., Inc. v. United States, 356 U.S. 38 (1958) - Syllabus
Author: U.S. Supreme Court

Hoover Motor Express Co., Inc. v. United States

No. 95

Argued January 29-30, 1958
Decided March 17, 1958
356 U.S. 38

CERTIORARI TO THE UNITED STATES COURT OF APPEALS

FOR THE SIXTH CIRCUIT

Syllabus

Fines paid by a truck owner for inadvertent violations of state maximum weight laws are not deductible as "ordinary and necessary" business expenses under § 23(a)(1)(A) of the Internal Revenue Code of 1939. Pp. 38-40.

(a) In this case, it does not appear that the truck owner took all reasonable precautions to avoid the fines. Pp. 39-40.

(b) Even assuming all due care and no willful intent, allowance of the deduction would severely and directly frustrate state policy. P. 40.

241 F.2d 459 affirmed.

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Chicago: U.S. Supreme Court, "Syllabus," Hoover Motor Express Co., Inc. v. United States, 356 U.S. 38 (1958) in 356 U.S. 38 Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=YL93CT5E5YVL1IL.

MLA: U.S. Supreme Court. "Syllabus." Hoover Motor Express Co., Inc. v. United States, 356 U.S. 38 (1958), in 356 U.S. 38, Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=YL93CT5E5YVL1IL.

Harvard: U.S. Supreme Court, 'Syllabus' in Hoover Motor Express Co., Inc. v. United States, 356 U.S. 38 (1958). cited in 1958, 356 U.S. 38. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=YL93CT5E5YVL1IL.

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