Tom C. Clark

“ Most of the overweight fines paid by petitioner during 1951 1953 inclusive, the tax years in question, were incurred in Tennessee and Kentucky, two of the nine States in which petitioner operated. During the relevant period, both Tennessee and Kentucky imposed maximum weight limitations of 42,000 pounds overall and 18,000 pounds per axle, [2] considerably less than those in the other seven States. Petitioner's fines resulted largely from violations of the axle-weight limits rather than violations of the overall truck weight limits. ”