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Hoover Motor Express Co., Inc. v. United States, 356 U.S. 38 (1958)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Hoover Motor Express Co., Inc. v. United States, 356 U.S. 38 (1958)
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 July 1, 2025, http://www.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. 1 Jul. 2025. http://www.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 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=YL93CT5E5YVL1IL.
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