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CONSOLIDATED ENGINEERING COMPANY v. UNITED STATES

Civ. A. No. 12855.

201 F.Supp. 828 (1962)

CONSOLIDATED ENGINEERING COMPANY, Inc., a body corporate, v. UNITED STATES of America.

United States District Court D. Maryland, Civil Division.

February 8, 1962.

Attorney(s) appearing for the Case

J. Cookman Boyd, Jr., Henry M. Decker, Jr., Baltimore, for petitioner.

Jos. D. Tydings, U. S. Atty., John R. Hargrove, Asst. U. S. Atty., Baltimore, Md., Eugene Emerson, Atty., Tax Div., Dept. of Justice, Washington, for respondent.

CHESNUT, District Judge.

The question in this case is whether the plaintiff, Consolidated Engineering Company, Inc., a Maryland corporation, is liable for the 3% transportation tax assessed by 26 U.S.C.A. § 4271, on account of the transactions hereinafter described. The transportation tax was repealed in 1958 but the transactions here involved occurred in 1956-57.

In 1958 the Commissioner of Internal Revenue assessed taxes in the amount of $695.50 on...

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