Walls v. United States

DE VANE, Chief Judge.

This is a suit to recover certain transportation taxes paid by the plaintiff to the defendant under the provisions of 26 U.S.C. § 3469, prior to its amendment on October 20, 1951, exempting from such taxes boat transportation for merely fishing purposes.

From the pleadings and evidence the Court finds that between June, 1948, and September, 1951, inclusive, the plaintiff operated a deep sea fishing boat for hire, and that his charge to his fisherman-passengers was $5.50 per person per day.

That between 15 July 1948 and 29 October 1951 in accordance with certain returns of…