Bridge Auto Renting Corporation v. Pedrick

CHASE, Circuit Judge.

These cases, which were consolidated for trial below, were brought to recover transportation taxes assessed, under § 3475 of the Internal Revenue Code 26 U.S.C.A. § 3475, and paid to collectors within the Southern District of New York. The statutory conditions precedent to bringing the actions have all been complied with and the sole issue now is whether the taxes may be recovered. The district court dismissed the complaints on the merits and this appeal followed.

The above statute in so far as presently pertinent provides that: “(a) There shall be imposed upon the amount…