PENNSYLVANIA R. CO. v. UNITED STATES

No. 46431.

70 F.Supp. 595 (1947)

PENNSYLVANIA R. CO. v. UNITED STATES.

Court of Claims.

April 7, 1947.


Attorney(s) appearing for the Case

Guy W. Knight, of Philadelphia, Pa. (R. Aubrey Bogley, of Washington, D. C., Richard N. Clattenburg, of Philadelphia, Pa., and Cleary, Gottlieb, Friendly & Cox, of New York City, on the brief), for plaintiff.

J. A. Rees, of Washington, D. C., and Sewall Key, Acting Asst. Atty. Gen. (Richard N. Anderson and Andrew D. Sharpe, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.


JONES, Judge.

Plaintiff sues to recover taxes paid by it pursuant to the Carriers Taxing Act of 1937 and amendments thereto, 50 Stat. 435, 45 U.S.C.A. § 261 et seq., 26 U.S.C.A. Int. Rev.Code, § 1500 et seq., with respect to compensation for personal services paid by the Jersey Contracting Corporation. Since January 1, 1933, this corporation has performed work for plaintiff in loading and unloading cars and vessels and transferring freight between cars,...

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