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MASONITE CORP. v. FLY

No. 13780.

194 F.2d 257 (1952)

MASONITE CORP. v. FLY, Collector of Internal Revenue.

United States Court of Appeals Fifth Circuit.

February 15, 1952.

Attorney(s) appearing for the Case

Denton Gibbes, Laurel, Miss., for appellant.

Carolyn R. Just, Robert N. Anderson, Fred E. Youngman, Special Assts. to Atty. Gen., Ellis N. Slack, Acting Asst. Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Joseph E. Brown, U. S. Atty., Jackson, Miss., for appellee.

Before JOSEPH C. HUTCHESON, Chief Judge, and BORAH and RIVES, Circuit Judges.

JOSEPH C. HUTCHESON, Chief Judge.

The suit was for the refund of the 3 per cent tax assessed against plaintiff as for transportation under the purported authority of Subsec. (a), Sec. 3475, Title 26 U.S.C.A.1 and Treasury Regulation 113,2 and paid by it under protest.

The claim in general was that the operation, in respect of which the tax was assessed, was not transportation as that term

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