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U.S. Freightways v. IRS -- Legal Foundation Wins in Fight Against IRS

Author: R Stell Date: July 06, 2006

The NFIB Legal Foundation won its first courtroom victory in the Seventh Circuit Court of Appeals. NFIB supported U.S. Freightways in a case that involved the Internal Revenue Service's refusal to allow a trucking company to expense annual license and registration fees. The underlying U.S. Tax Court decision would have forced small businesses to run through a maze of tax calculations, as opposed to simply deducting certain annual expenses. NFIB called for greater expensing flexibility for small employers. The Court of Appeals ruled in favor of U.S. Freightways and against the IRS.

Status: Decided. Amicus brief filed in support of U.S. Freightways Aug. 14, 2000. Decision in favor of U.S. Freightways Nov. 7, 2001.

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