UNITED STATES v. WALLS

No. 15781.

231 F.2d 440 (1956)

UNITED STATES of America, Appellant, v. Benson WALLS, Appellee.

United States Court of Appeals Fifth Circuit.

April 12, 1956.


Attorney(s) appearing for the Case

George F. Lynch, Atty., Dept. of Justice, Washington, D. C., Hayford O. Enwall, Asst. U. S. Atty., Gainesville, Fla., Harrold Carswell, U. S. Atty., Tallahassee, Fla., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Walter R. Gelles, Attorneys, Department of Justice, Washington, D. C., for appellant.

D. W. Palmer, Destin, Fla., Walter G. Cornett, Earl R. Duncan, William B. Leath, Panama City, Fla., for appellee.

Before TUTTLE, CAMERON and JONES, Circuit Judges.


PER CURIAM.

The judgment of the trial court upon a motion for summary judgment in favor of the taxpayer in his suit for refund of transportation taxes illegally collected from him as proprietor of fishing boats for hire is reversed and the case is remanded to the trial court for a trial on the issues of fact raised by the pleadings and affidavits. The statute requires that such recovery can be had only upon proof that the...

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