WHITE HOUSE SIGHTSEEING CORPORATION v. UNITED STATES

No. 445-59.

300 F.2d 449 (1962)

WHITE HOUSE SIGHTSEEING CORPORATION v. The UNITED STATES.

United States Court of Claims.

Rehearing Denied June 6, 1962.


Attorney(s) appearing for the Case

Arthur K. Mason, New York City, for plaintiff. Chapman, Walsh & O'Connell, New York City, Wolf & Wolf and J. Ninian Beall, Washington, D. C., were on the briefs.

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


DURFEE, Judge.

This is a suit for refund of $4,206.96 paid by plaintiff to defendant after assessment by the District Director of Internal Revenue as a penalty under 26 U. S.C. (I.R.C.1954) § 6672 (1958 ed.) because of plaintiff's failure to collect and pay transportation taxes as required pursuant to 26 U.S.C. (I.R.C.1954) § 4261 (1958 ed.) during the period October 1, 1957 to June 30, 1958.

Plaintiff operates...

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