McGOWAN v. UNITED STATES

Civ. No. 10356-M.

222 F.Supp. 329 (1962)

Thomas J. McGOWAN, Trading and Doing Business as Aboena Sightseeing Boats, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. Florida, Miami Division.

June 22, 1962.


Attorney(s) appearing for the Case

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

Louis F. Oberdorfer, Asst. Atty. Gen., and Edward S. Smith, Myron C. Baum, and John B. Clark, Jr., Department of Justice, for the Government.


DYER, Chief Judge.

This is a suit for tax refund for certain payments of transportation tax brought by the proprietor of a sightseeing tour. Involved are two payments in 1957 and four in 1958, amounting, with certain penalties and interest, to a total claim of $1,465.80. This Court has jurisdiction of the parties and subject matter under 28 U.S.C. § 1346(a) (1). It is claimed by the Government that the tax was due under 26 U.S.C. § 4261. Plaintiff denies...

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