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KERNS v. UNITED STATES

No. 6573.

204 F.2d 813 (1953)

KERNS et al. v. UNITED STATES.

United States Court of Appeals Fourth Circuit.

Decided May 28, 1953.

Attorney(s) appearing for the Case

William T. Joyner, Jr., Raleigh, N. C. (W. T. Joyner, Raleigh, N. C., on brief), for appellants.

Alonzo W. Watson, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson and Joseph F. Goetten, Sp. Assts. to Atty. Gen., and Thomas A. Uzzell, Jr., U. S. Atty., Asheville, N. C., on brief), for appellee.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.

PARKER, Chief Judge.

This is an appeal in an action instituted in the court below to recover transportation taxes assessed against and collected from taxpayers under 26 U.S.C. § 3475. Taxpayers contended that they were not engaged in transportation within the meaning of that section but merely rented trucks to a stone company which used them in connection with operations within its quarry. The District Judge held adversely to this contention and from judgment...

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