1. Home
  2. Browse Decisions
  3. F.2d
  4. 255 F.2d
  5. 255 F.2d 516 (1958)
 

UNITED STATES v. STATE ROAD DEPARTMENT OF FLORIDA

No. 17066.

255 F.2d 516 (1958)

UNITED STATES of America, Appellant, v. STATE ROAD DEPARTMENT OF State of FLORIDA, Appellee.

United States Court of Appeals Fifth Circuit.

May 16, 1958.

Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., Carter Bledsoe, Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D, C., Edith House, Asst. U. S. Atty., Jacksonville, Fla., James L. Guilmartin, U. S. Atty., Miami, Fla., for appellant.

Charles T. Boyd, Jr., Jacksonville, Fla., Richard B. Austin, Tallahassee, Fla., Ross H. Stanton, Jr., Resident Atty., Tallahassee, Fla., State Road Department of the State of Florida, for appellee.

Jennings P. Felix, Seattle, Wash., John J. O'Connell, Atty. Gen., Paul L. Adams, Atty. Gen., Samuel J. Torina, Sol. Gen., Lansing, Mich., T. Carl Holbrook, William D. Dexter, Asst. Attys. Gen., amici curiae.

Before TUTTLE, BROWN and WISDOM, Circuit Judges.

TUTTLE, Circuit Judge.

This appeal presents the question whether the Federal Transportation Tax is applicable to transportation furnished to highway-using vehicles as a part of the state highway system of a ferry operated for a charge by the Florida State Road Department.

The statutes in question are Sections 4271, 4272, 4291 and 6672, of the Internal Revenue Code of 1954, as follows:

"§ 4271. Imposition of tax. "(a) Property other...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases