GULF COAST TOWING CO. v. UNITED STATES

No. 13737.

196 F.2d 944 (1952)

GULF COAST TOWING CO., Inc. v. UNITED STATES.

United States Court of Appeals, Fifth Circuit.

May 16, 1952.


Attorney(s) appearing for the Case

Hugh M. Wilkinson, New Orleans, La., L. V. Cooley, Jr., Slidell, La., for appellant.

Melva M. Graney, Ellis N. Slack, Special Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Lansing L. Mitchell, Assistant U. S. Atty., New Orleans, La., for appellee.

Before HOLMES, RUSSELL, and RIVES, Circuit Judges.


RUSSELL, Circuit Judge.

Gulf Coast Towing Company, Inc., sued the United States seeking to recover alleged overpayment of Federal transportation taxes which it claimed to have paid through error. The United States denied that there had been an overpayment. The issue was submitted to the trial Court upon a stipulation of facts, to some of which we will refer hereinafter. The trial Court, by its memorandum opinion, reported at 98 F.Supp. 994

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