United States v. Benson Walls

The judgment of the trial court upon a motion for summary judgment in favor of the taxpayer in his suit for refund of transportation taxes illegally collected from him as proprietor of fishing boats for hire is reversed and the case is remanded to the trial court for a trial on the issues of fact raised by the pleadings and affidavits. The statute requires that such recovery can be had only upon proof that the taxpayer repaid the amount of such tax to the person from whom he collected it, or obtained the consent of such person to the allowance of such credit or refund. 1 The taxpayer sought…