Norfolk & Western Railway Co. v. Gardner

How later courts describe this case

• holding that because state imposed substantial restrictions on state trooper's lunch arrangements, lunch expenses were deductible as "ordinary and necessary" business expenses under general provisions of Sec. 162(a)
• holding that because state imposed substantial restrictions on state trooper’s lunch arrangements, lunch expenses were deductible as “ordinary and necessary” business expenses under general provisions of § 162(a)
• standing merely requires the party to make allegations of a colorable claim of injury to an interest which is arguably protected or regulated by the statute or constitutional guarantee
• standing merely requires the party to make allegations of a colorable claim of iiyury to an interest which is arguably protected or regulated by the statute or constitutional guarantee
• “the state bears the burden of disproving [duress and entrapment] once they are raised by the presentation of some evidence supporting them”