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KELLOGG COMPANY v. UNITED STATES

Nos. 106-54, 107-54.

133 F.Supp. 387 (1955)

KELLOGG COMPANY, a Corporation, v. The UNITED STATES. KELLOGG SALES COMPANY, a Corporation, v. The UNITED STATES.

United States Court of Claims.

July 12, 1955.

Attorney(s) appearing for the Case

Herbert Morton, Chicago, Ill., for the plaintiffs.

Benjamin H. Pester, Washington, D. C., with whom was Asst. Atty. Gen., H. Brian Holland, for the defendant, Andrew D. Sharpe and Edmund C. Grainger, Jr., Washington, D. C., were on the brief.

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

JONES, Chief Judge.

The issue in these consolidated cases is whether under section 3475(a) of the Internal Revenue Code of 1939, as amended, 26 U.S.C.A. § 3475(a), the plaintiffs were properly required to pay transportation taxes on shipments of property entirely within the United States, in instances where it is shown that checks to cover the transportation charges were physically delivered to the transportation companies at Windsor, Canada, outside of the United...

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