INTER-CITY TRUCK LINES, LTD. v. UNITED STATES

No. 389-67.

408 F.2d 686 (1969)

INTER-CITY TRUCK LINES, LTD. v. The UNITED STATES.

United States Court of Claims.

March 14, 1969.


Attorney(s) appearing for the Case

Roderick K. Daane, Detroit, Mich., attorney of record for plaintiff. Huffaker, Hollingshead & Daane, Detroit, Mich., of counsel.

David J. Gullen, with whom was Asst. Atty. Gen. Mitchell Rogovin, for defendant. Philip R. Miller and W. Stephen McConnell, Washington, D. C., of counsel.

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


OPINION

DURFEE, Judge.

This suit is for a refund of employment taxes. The facts have been stipulated, and are set out in the body of the opinion.

Taxpayer, a Canadian trucking corporation, authorized to do business in the United States, employed Canadian citizens as truck drivers in its delivery and pick up as a motor carrier of shipments in the Niagara Falls, Ontario-Buffalo, New York area. Plaintiff was required to pay employment taxes asserted...

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