HOGAN v. UNITED STATES

No. 20490.

325 F.2d 276 (1963)

M. H. HOGAN, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

November 26, 1963.


Attorney(s) appearing for the Case

T. Baldwin Martin, Jr., T. Baldwin Martin, Macon, Ga., Martin, Snow, Grant & Napier, Macon, Ga., of counsel, for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Dept. of Justice, Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Donald H. Fraser, U. S. Atty., Savannah, Ga., Melva M. Graney and Alan D. Pekelner, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before TUTTLE, Chief Judge, and BROWN and BELL, Circuit Judges.


GRIFFIN B. BELL, Circuit Judge.

Hogan brought suit against the United States seeking to recover taxes, penalties and interest theretofore paid which he contended were illegally assessed and collected. Jurisdiction is based on Title 28 U.S.C.A. § 1346(a) (1). The assessment was for excise taxes allegedly due on amounts paid for the transportation of property over a period of years under § 3475(a) of the Internal Revenue Code of 1939, and § 4271(a) of...

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