Legal Opinion
Gulf Coast Towing Co., Inc. v. United States
Court of Appeals for the Fifth Circuit
Decided May 16, 1952No. 13737_1PublishedCited by 10 opinions
1Opinion of the Court
RUSSELL, Circuit Judge.
Gulf Coast Towing Company, Inc., sued the United States seeking to recover alleged overpayment of Federal transportation taxes which it claimed to have paid through error. The United States denied that there had been an overpayment. The issue was submitted to the trial Court upon a stipulation of facts, to some of which we will refer hereinafter. The trial Court, by its memorandum opinion, reported at 98 F.Supp. 994, held that there had been no overpayment of taxes and entered judg ment for the Government. This appeal followed.
Appellant, during the periods involved, was…
2Cases cited5 opinions
- Masonite Corp. v. Fly, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Bridge Auto Renting Corporation v. PedrickCourt of Appeals for the Second Circuit · 1949
- Ohio River Sand Co. v. United StatesDistrict Court, W.D. Kentucky · 1945
- Masonite Corporation v. Fly, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Gulf Coast Towing Co. v. United StatesDistrict Court, E.D. Louisiana · 1951
3Cited by10 opinions
- David Stevens v. Seacoast Company, Inc. And M/v Elena SCourt of Appeals for the Fifth Circuit · 1969
- Canal Insurance Company v. James C. Dougherty, D/B/A East Coast Hatching Egg ExpressCourt of Appeals for the Fifth Circuit · 1957
- Star & Crescent Boat Co. v. County of San DiegoCalifornia Court of Appeal · 1958
- Associated Dry Goods Corp. v. United StatesCourt of Appeals for the Second Circuit · 1965
- Associated Dry Goods Corp. v. United StatesDistrict Court, D. Maryland · 1961
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