Legal Opinion
Thomas J. McGowan v. United States
Court of Appeals for the Fifth Circuit
Decided November 17, 1961No. 19078_1PublishedCited by 26 opinions
1Opinion of the Court
JOHN R. BROWN, Circuit Judge.
This is another one of many similar cases in which operators of small water craft through their inveterate counsel have, with varying success, waged a running, relentless, vigorous battle with the Government over the application of the transportation tax, 26 U.S.C.A. § 4261. 1
Most of the former cases have involved vessels used for fishing parties. Here the problem arises in connection with sight-seeing ships. The Taxpayer asserts, in the main, that none of the taxes paid for the years 1957-1958 was legally due for two reasons. First, the value of the…
2Cases cited26 opinions
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Edward S. Butler v. Arthur S. Flemming, Secretary of Department of Health, Education and WelfareCourt of Appeals for the Fifth Circuit · 1961
- James P. Mitchell, Secretary of Labor, United States Department of Labor v. Mitchell Truck Line, Inc.Court of Appeals for the Fifth Circuit · 1961
- James P. Mitchell, Secretary of Labor, United States Department of Labor v. John D. RainesCourt of Appeals for the Fifth Circuit · 1956
- United States v. Ellis Raymond WilliamsonCourt of Appeals for the Fifth Circuit · 1958
21 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
- Harvey Thomas Smoot, Jr. v. State Farm Mutual Automobile Insurance CompanyCourt of Appeals for the Fifth Circuit · 1962
- Mrs. Julian Lamar Davis, Temporary Administratrix of the Estate of Charles Edward Davis, Deceased v. Parkhill-Goodloe Company, Inc.Court of Appeals for the Fifth Circuit · 1962
- Continental Motors Corporation and Continental Aviation and Engineering Corporation v. Continental Aviation Corp.Court of Appeals for the Fifth Circuit · 1967
- Executive Management, Ltd. v. Ticor Title InsuranceNevada Supreme Court · 2002
21 more not listed; retrieve them via the Exa API.