Coleman v. United States

The plaintiff in this case is the trustee of the Wiloil Corporation, a bankrupt, which is referred to in the opinion as the “corporation”. He seeks to obtain a refund of taxes assessed and paid under section 617 of the act of 1932 which, after making provision for the imposition of a tax on gasoline sold by the importer thereof or by a producer of gasoline, provided in part as follows:(c) (2) The term “gasoline” means gasoline, benzol, and any other liquid the chief use of which is as a fuel for the propulsion of motor vehicles, motor boats, or aeroplanes. (47 Stat. 169,267.)

The report of our…