Recent Development in New York Law
St. John's Law Review
"Taxation--Deduction of Fines and Penalties Held Not Proper Because Frustrative of State Policies (Tank Truck Rentals, Inc. v. Commissioner, 356 U.S. 30 (1958)),"
St. John's Law Review: Vol. 33
, Article 13.
Available at: http://scholarship.law.stjohns.edu/lawreview/vol33/iss1/13