EDWARD H. ELLIS & SONS v. UNITED STATES

No. 10364.

187 F.2d 698 (1951)

EDWARD H. ELLIS & SONS, Inc. v. UNITED STATES.

United States Court of Appeals Third Circuit.

Filed March 13, 1951.


Attorney(s) appearing for the Case

Fred E. Youngman, Washington, D. C., Grover C. Richman Jr., U. S. Atty. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, Special Asst. to the Atty. Gen., on the brief), for appellant.

Chester C. Hilinski, Philadelphia, Pa., Barnes, Dechert, Price, Myers & Clark, Philadelphia, Pa. (Samuel P. Orlando, Camden, N. J., on the brief), for appellee.

Before McLAUGHLIN, KALODNER and HASTIE, Circuit Judges.


McLAUGHLIN, Circuit Judge.

On cross motions for summary judgment the court below decided that the taxpayer was entitled to recover transportation taxes assessed under Section 3475 of the Internal Revenue Code, as added by Section 620(a) of the Revenue Act of 1942, Chapter 619, 56 Stat. 798, 979, 26 U.S.C. 1946 ed., § 3475. The Government appeals.

During the period with which we are here concerned, the pertinent...

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