UNITED STATES v. I. C. C.

No. 16789.

309 F.2d 645 (1962)

UNITED STATES of America, Appellant, v. INTERSTATE COMMERCE COMMISSION, Northern Pacific Railway Company, United States of America, Appellees.

United States Court of Appeals District of Columbia Circuit.

Decided September 27, 1962.

Opinion Enlarged and Rehearing Denied November 9, 1962.


Attorney(s) appearing for the Case

Mr. Stanley M. Kolber, Attorney, Department of Justice, of the bar of the Court of Appeals of New York, pro hac vice, by special leave of court, with whom Mr. William H. Orrick, Jr., Asst. Atty. Gen. at the time of argument, and Messrs. David C. Acheson, U. S. Atty., and Alan S. Rosenthal, Attorney, Department of Justice, were on the brief, for appellant.

Mr. Arthur J. Cerra, Asst. General Counsel, Interstate Commerce Commission, for appellee Interstate Commerce Commission.

Mr. Robert T. Molloy, Washington, D. C., with whom Mr. Grant W. Wiprud, Washington, D. C., was on the brief, for appellee Northern Pacific Railway Co.

Before EDGERTON, BAZELON and BASTIAN, Circuit Judges.


PER CURIAM.

In 1943 the Defense Supplies Corporation, a government agency, shipped over the Northern Pacific Railway alcohol which was described in the bill of lading as "alcohol * * * tax free". It had been requisitioned by the Russian government under the lend-lease program and was tax-free for that reason. The railroad billed the government at the rate named in item 1497 of the applicable tariff, "alcohol n. o. s." [not otherwise specified]. The government paid...

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