John J. Casale, Inc. v. United States

LITTLETON, Judge.

The question in this case is whether plaintiff was engaged in transporting property for hire within the meaning of Section 3475(a) of the Internal Revenue Code, 26 U.S.C.A. § 3475(a), which provides as follows: “There shall be imposed upon the amount paid within the United States after the effective date of this section for the transportation, on or after such effective date, of property by rail, motor vehicle, water, or air from one point in the United States to another, a tax equal to 3 per centum of the amount so paid, except that, in the case of coal, the rate of tax…