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ALLEN v. OCEAN S. S. CO. OF SAVANNAH

No. 9947.

123 F.2d 469 (1941)

ALLEN, Collector of Internal Revenue for District of Georgia, v. OCEAN S. S. CO. OF SAVANNAH.

Circuit Court of Appeals, Fifth Circuit.

November 12, 1941.

Attorney(s) appearing for the Case

Samuel H. Levy and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and T. Hoyt Davis, U. S. Atty., of Macon, Ga., for appellant.

T. M. Cunningham, of Savannah, Ga., for appellee.

Before FOSTER, HUTCHESON, and McCORD, Circuit Judges.

HUTCHESON, Circuit Judge.

Plaintiff is a maritime company operating as a common carrier by water, a line of steamships between Savannah, New York and Boston. The suit was for the refund of taxes which had been collected from it under the Carriers Taxing Act of 1937,1 the companion act to the Railroad Retirement Act of 1937,2 on the theory that it was a company owned by, and performing for, a carrier subject...

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