1. Home
  2. Browse Decisions
  3. F.2d
  4. 296 F.2d
  5. 296 F.2d 927 (1961)
 

GUMPERT v. UNITED STATES

No. 361-59.

296 F.2d 927 (1961)

Armand A. GUMPERT, Personally, and also Trading and Doing Business as Sightseeing With Gumbo, and also Trading and Doing Business as Gumbo Sightseeing Tours, and also Armand A. Gumpert and Richard J. Batt, Jr., A Partnership Trading and Doing Business as Sightseeing With Gumbo v. UNITED STATES.

United States Court of Claims.

Rehearing Denied March 7, 1962.

Attorney(s) appearing for the Case

David W. Palmer, Panama City, Fla., for plaintiffs.

Earl L. Huntington, Washington, D. C., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, for defendant. Lyle M. Turner and Philip R. Miller, Washington, D. C., on the brief.

LARAMORE, Judge.

This is a suit to recover amounts paid by the plaintiffs to the United States as excise tax on the transportation of persons in connection with the operation of a sightseeing business. Said tax was allegedly illegally and erroneously collected for the years 1953 to 1957.

For the purposes of this opinion, we shall treat the petitioners, Armand A. Gumpert and Richard J. Batt, Jr., as though they were a partnership for the period involved, and...

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