OHIO RIVER SAND CO. v. UNITED STATES

No. 695.

60 F.Supp. 563 (1945)

OHIO RIVER SAND CO. v. UNITED STATES.

District Court, W. D. Kentucky, Louisville Division.

May 25, 1945.


Attorney(s) appearing for the Case

McAfee, Grossman, Hanning & Newcomer, of Cleveland, Ohio, and Squire R. Ogden, of Louisville, Ky., for plaintiff.

Samuel O. Clark, Jr., Asst. Atty. Gen., Andrew D. Sharpe and Fred J. Neuland, Sp. Assts. to the Atty. Gen., and David C. Walls, Acting U. S. Atty., of Hardinsburg, Ky., for defendant.


MILLER, District Judge.

The plaintiff, Ohio River Sand Company, brought this action to recover $725.23 which it claims was illegally assessed against and collected from the plaintiff under the provisions of Section 3475 of the Internal Revenue Code, as amended by Section 620(a) of the Revenue Act of 1942, 26 U.S.C.A. Int.Rev.Code, § 3475, which imposes a three per cent. tax on the transportation of property by rail, motor vehicle, water or air. A timely claim...

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