W. E. CROSS, trading as Virginia Tours and Gray Line of Richmond, Appellee,
v.
UNITED STATES of America, Appellant.
United States Court of Appeals Fourth Circuit.https://leagle.com/images/logo.png
Argued October 10, 1962.
Decided December 13, 1962.
Attorney(s) appearing for the Case
Michael I. Smith, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks, Atty., Dept. of Justice, Claude V. Spratley, Jr., U. S. Atty., and Granville R. Patrick, Asst. U. S. Atty., on brief), for appellant.
Charles L. Reed, Richmond, Va. (John W. Edmonds, III, and Tucker, Mays, Moore & Reed, Richmond, Va., on brief), for appellee.
Before SOBELOFF, Chief Judge, BRYAN, Circuit Judge, and WINTER, District Judge.
United States Court of Appeals Fourth Circuit.
ALBERT V. BRYAN, Circuit Judge.
The Federal 10% impost on transportation fares1, the District Court has concluded, was not assessable on the amounts paid the Gray Line of Richmond, Virginia, for its bus tours in sightseeing and visiting the City's historic and other points of interest. Therefore, the Government is ordered to refund the "penalty" exacted by the tax statute and paid under protest by Gray Line for its failure to collect from...
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