Legal Opinion
Kerns v. United States
Court of Appeals for the Fourth Circuit
Decided May 28, 1953No. 6573_1PublishedCited by 4 opinions
1Opinion of the Court
PARKER, Chief Judge.
This is an appeal in an action instituted in the court below to recover transportation taxes assessed against and collected from taxpayers under 26 U.S.C. § 3475. Taxpayers contended that they were not engaged in transportation within the meaning of that section but merely rented trucks to a stone company which used them in connection with operations within its quarry. The District Judge held adversely to this contention and from judgment in favor of the United States, the taxpayers have appealed.
The statute under which the tax was assessed is as follows:
“(a) Tax. There…
2Cases cited10 opinions
- Standard Oil Co. v. AndersonSupreme Court of the United States · 1909
- Malisfski v. Indemnity Ins. Co. of North AmericaCourt of Appeals for the Fourth Circuit · 1943
- H. E. Wolfe Const. Co. v. FersnerCourt of Appeals for the Fourth Circuit · 1932
- Masonite Corp. v. Fly, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Getchell Mine, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1950
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3Cited by4 opinions
- Edward Hines Lumber Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1957
- Consolidated Engineering Co. v. United StatesDistrict Court, D. Maryland · 1962
- Associated Dry Goods Corp. v. United StatesDistrict Court, D. Maryland · 1961
- Peoples Supply, Inc. v. Vogel-Ritt of Penn-Mar-Va., Inc.District Court, N.D. West Virginia · 1958