Jack Smith v. United States

This is another in that series of cases 1 sired by Smith v. United States, D.C.N.D. Fla., 110 F.Supp. 892, for the recovery of “transportation of persons” taxes alleged to have been paid by the operators of fishing boats. In the Smith case, it was held that the tax imposed by section 3469 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3469, had been illegally asserted in the cases of operators of fishing boats, and the taxpayer, appellant herein, was allowed a recovery of such taxes paid for the months of February through April, 1951, in the total amount of $118.-05. The Government did…