Legal Opinion
United States v. Washington Toll Bridge Authority, D/B/A Washington State Ferries
Court of Appeals for the Ninth Circuit
Decided September 26, 1962No. 03-1468PublishedCited by 9 opinions
1Opinion of the Court
JERTBERG, Circuit Judge.
This case draws in issue the constitutional and statutory application of the federal transportation excise taxes to the fares paid for the transportation of persons and property on vessels operated by appellee, Washington Toll Bridge Authority, d/b/a Washington State Ferries.
Specifically, appellant, the United States, instituted an action in the court below to recover unpaid federal transportation excise taxes assessed against the appellee for the first three quarters of 1957. The District Court denied recovery. Its opinion is reported at 190 F. Supp. 95. The…
2Cases cited11 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Helvering v. GerhardtSupreme Court of the United States · 1938
- New York v. United StatesSupreme Court of the United States · 1946
- Allen v. Regents of the University SystemSupreme Court of the United States · 1938
- Sims v. United StatesSupreme Court of the United States · 1959
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- duPont Glore Forgan Inc. v. American Telephone & Telegraph Co.District Court, S.D. New York · 1977
- Washington State Dairy Products Commission v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- City of New York v. United StatesDistrict Court, S.D. New York · 1975
- Air Tour Acquisition Corp. v. United StatesDistrict Court, D. Hawaii · 1991
- Lake Mead Air, Inc. v. United StatesDistrict Court, D. Nevada · 1997
4 more not listed; retrieve them via the Exa API.