Legal Opinion
Gulf Coast Towing Co. v. United States
District Court, E.D. Louisiana
Decided April 6, 1951No. Civ. A. No. 2471PublishedCited by 1 opinion
1Opinion of the Court
CONNALLY, District Judge.
This is an action by the plaintiff (referred to hereafter as “Towing Company”) against the United States to recover certain transportation taxes paid, allegedly in- error, for transportation occurring August 1, 1943 to December 31, 1943, and from April 1, -1945 to July 31, 1946, under Sec. 3475 of Title 26, U.S.C.A. Counsel have stipulated all of the facts, to which stipulation, with exhibits, I refer as constituting all of the evidence before' me.
Briefly stated the facts are as follows. Towing Company at all material times has been engaged in the business of owning,…
2Cases cited7 opinions
- United States v. SilkSupreme Court of the United States · 1947
- Getchell Mine, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1950
- Ohio River Sand Co. v. United StatesDistrict Court, W.D. Kentucky · 1945
- Earle, Collector of Internal Revenue v. Babler Earle, Collector of Internal Revenue v. Conley (Two Cases)Court of Appeals for the Ninth Circuit · 1950
- Edward H. Ellis & Sons, Inc. v. United StatesCourt of Appeals for the Third Circuit · 1951
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3Cited by1 opinion
- Gulf Coast Towing Co., Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1952