Norfolk & Western Railway Co. v. Gardner

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 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 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 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”