McGOWAN v. UNITED STATES

No. 19078.

296 F.2d 252 (1961)

Thomas J. McGOWAN, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

November 17, 1961.


Attorney(s) appearing for the Case

David W. Palmer, Destin, Fla., for appellant.

Harold M. Seidel, Atty., Dept. of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Edward F. Boardman, U. S. Atty., Miami, Fla., John B. Jones, Jr., Acting Asst. Atty. Gen., Meyer Rothwacks, Atty., Dept. of Justice, Washington, D. C., for appellee.

Before BROWN, GEWIN and BELL, Circuit Judges.


JOHN R. BROWN, Circuit Judge.

This is another one of many similar cases in which operators of small watercraft through their inveterate counsel have, with varying success, waged a running, relentless, vigorous battle with the Government over the application of the transportation tax, 26 U.S.C.A. § 4261.1

Most of the former cases have involved vessels used for fishing parties. Here...

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