Gumpert v. United States

This is a suit to recover amounts paid by the plaintiffs to the United States as excise tax on the transportation of persons in connection with the operation of a sightseeing business. Said tax was allegedly illegally and erroneously collected for the years 1953 to 1957.

For the purposes of this opinion, we shall treat the petitioners Armand A. Gumpert and Eichard J. Batt, Jr., as though they were a partnership for the period involved, and will hereinafter refer to petitioners as plaintiffs.

Throughout the period involved, plaintiffs were engaged in the business of operating sightseeing tours…