SUNNYBROOK COAL CO. v. UNITED STATES

No. 46896.

81 F.Supp. 246 (1948)

SUNNYBROOK COAL CO. v. UNITED STATES.

United States Court of Claims.

December 6, 1948.


Attorney(s) appearing for the Case

William A. Clineburg, of Washington, D. C. (Vesey, Prince & Clineburg, of Washington, D. C., on the brief), for plaintiff.

Joseph H. Sheppard, of Washington, D. C., Theron Lamar Caudle, Asst. Atty. Gen. (Andrew D. Sharpe, of Washington, D. C. on the brief), for defendant.

Before JONES, Chief Judge, and HOWELL, MADDEN, WHITAKER and LITTLETON, Judges.


JONES, Chief Judge.

This is a suit to recover a transportation tax on coal shipped by rail and barge ultimately delivered to the City of Detroit.

The issue arises in this way: under Section 34751 of the Internal Revenue Code a tax of four cents per short ton is levied on the amount paid for the transportation of coal.

Subdivision (b) of such section provides certain exemptions...

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