White House Sightseeing Corporation v. The United States

DURFEE, Judge.

This is a suit ,for refund of $4,206.96 paid by plaintiff to defendant after assessment by the District Director of Internal Revenue as a penalty under 26 U. S.C. (I.R.C.1954) § 6672 (1958 ed.) because of plaintiff’s failure to collect and pay transportation taxes as required pursuant to 26 U.S.C. (I.R.C.1954) § *4504261 (1958 ed.) during the period October 1, 1957 to June 30, 1958.

Plaintiff operates a sightseeing bus service over nine routes in the area of Washington, D. C. The charge to each passenger for each trip was based' upon transportation costs and nontransportation…