ELR Citation: ELR 20962
No(s). 614-84T (Cl. Ct. Oct 23, 1986)

The court rules that civil penalties assessed against a taxpayer pursuant to §309(d) of the Federal Water Pollution Control Act (FWPCA) and §113(b) of the Clean Air Act (CAA) constitute a "fine or similar penalty paid to a government for the violation of [a] law" and therefore are not deductible u...