ATLAS TRANSPORTATION COMPANY v. UNITED STATES

Civ. A. No. 23502.

165 F.Supp. 392 (1958)

ATLAS TRANSPORTATION COMPANY v. UNITED STATES of America.

United States District Court E. D. Pennsylvania.

September 15, 1958.


Attorney(s) appearing for the Case

Allen S. Olmsted, 2nd, Edwin S. Henry, Jr., Saul, Ewing, Remick & Saul, Clifford J. Hynning, Washington, D. C., for Atlas Transp. Co.

Charles K. Rice, Asst. Atty. Gen., James P. Garland and Jerome S. Hertz, Attorneys, Dept. of Justice, Washington, D. C., Harold K. Wood, U. S. Atty., Philadelphia, Pa., for the United States.


EGAN, District Judge.

Plaintiff taxpayer brought this suit against the Government to recover use or excise taxes in the amount of $202.50, together with interest, paid by the taxpayer for the fiscal year ending June 30, 1957. At the statutory rate of $1.50 per 1,000 pounds of "taxable gross weight," there was a tax of $40.50 on each of plaintiff's five vehicles. Plaintiff complains that the taxes were erroneously and illegally assessed and collected.

Taxpayer...

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