Greyhound Corp. v. United States

(dissenting) :

I have no quarrel with my brothers in their view that the government should give financial encouragement to all persons who, by providing transportation services to commuters, expose themselves to the attendant financial risks.

But I am unable to read into 26 U.S. C. §§ 6416(b)(2)(H) and 6421(b) any such Congressional mandate; the plain language of these provisions more narrowly restricts this financial aid.

Both sections 6416(b)(2)(H) and 6421(b)(1) authorize tax rebates for fuel1 used in vehicles “while engaged in furnishing schéduled common carrier public passenger land…