Fleet Carrier Corp. v. Commissioner
United States Tax Court
Petitioner, an interstate carrier, had a legally effective tariff schedule on file with the Interstate Commerce Commission during 1943 and 1944. The Government, however, requested that all transportation for it be based on a separate schedule which covered all Government vehicles and which established a basis for the rates differing from the schedule filed with the ICC.
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Petitioner, an interstate carrier, had a legally effective tariff schedule on file with the Interstate Commerce Commission during 1943 and 1944. The Government, however, requested that all transportation for it be based on a separate schedule which covered all Government vehicles and which established a basis for the rates differing from the schedule filed with the ICC. The Government schedules, which were used as the basis of all vouchers and payments for services for the Government during 1943 and 1944, produced in many instances higher rates for the same services than those produced by the…
1Opinion of the Court
Fleet Carrier Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent
Fleet Carrier Corp. v. Commissioner
Docket No. 80911
United States Tax Court
37 T.C. 527; 1961 U.S. Tax Ct. LEXIS 7;
December 22, 1961, Filed
Decision will be entered under Rule 50.
Petitioner, an interstate carrier, had a legally effective tariff schedule on file with the Interstate Commerce Commission during 1943 and 1944. The Government, however, requested that all transportation for it be based on a separate schedule which covered all Government vehicles and which established a basis for the rates differing…
2Cases cited8 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- United States v. LewisSupreme Court of the United States · 1951
- Great Northern Railway Co. v. United StatesSupreme Court of the United States · 1942
- T. I. M. E. Inc. v. United StatesSupreme Court of the United States · 1959
- Willis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
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