Atlas Transportation Co. v. United States

EGAN, District Judge.

Plaintiff taxpayer brought this suit against the Government to recover use or excise taxes in the amount of $202.50, together with interest, paid by the taxpayer for the fiscal year ending June 30, 1957. At the statutory rate of $1.50 per 1,000 pounds of “taxable gross weight,” there was a tax of $40.50 on each of plaintiff’s five vehicles. Plaintiff complains that the taxes were erroneously and illegally assessed and collected.

Taxpayer, Atlas Transportation Company, is a Pennsylvania corporation, having its principal office in Philadelphia, Pennsylvania, within the…