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JONES v. UNITED STATES

Nos. 43-61, 44-61.

371 F.2d 442 (1967)

S. M. JONES v. The UNITED STATES. S. M. JONES & COMPANY, Inc. v. The UNITED STATES.

United States Court of Claims.

January 20, 1967.

Attorney(s) appearing for the Case

Raymond F. Garrity, Washington, D. C., attorney of record, for plaintiffs. Carl A. Phillipps and Garrity, Ferguson & Phillipps, Washington, D. C., of counsel.

D. Knox Bemis, Washington, D. C., with whom was Asst. Atty. Gen. Mitchell Rogovin, for defendant. Lyle M. Turner and Philip R. Miller, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS and COLLINS, Judges.

OPINION

LARAMORE, Judge.

We are here presented with some novel questions relating to the excise tax on the transportation of property. Sections 3475(a) and 4271(a) of the Internal Revenue Codes of 19391 and 1954,2 respectively, impose a 3-percent tax "upon the amount paid within or without the United States for the transportation of property by * * * motor vehicle." This tax is to be paid "by the...

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