Mary Alma Knowles v. United States

This is an appeal from a judgment in which the District Court held that a claim for refund of transportation taxes in the amount of $3,831.19 paid by the appellant between June 1, 1950, and November 1, 1951, could not prevail because appellant failed to show that she bore the burden of the taxes in dispute within the meaning of Section 3471 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3471. The opinions of the District Court are reported as Knowles v. United States, N.D.Fla.1957, 155 F.Supp. 678, and 157 F.Supp. 678.

The final judgment upon which this appeal is prosecuted was entered by…