Gumpert v. United States

T a t> a «nnn T LARAMORE, Judge.

This is a suit to recover amounts paid by the plaintiffs to the United States as excise tax on the transportation of persons in connection with the operation of a sightseeing business. Said tax was allegedly illegally and erroneously collected for the years 1953 to 1957-

For the Purposes of this °Pinion’ we shall treat the petitioners, Armand A. Gumpert and Richard J. Batt, Jr., as though they were a partnership for the period involved, and will hereinafter refer to petitioners as plaintiffs.

Throughout the period involved, plaintiffg were engag.ed in the…