White House Sightseeing Corp. v. United States

This is a suit for refund of $4,206.96 paid by plaintiff to defendant after assessment by the District Director of Internal Revenue as a penalty under 26 U.S.C. (I.R.C. 1954) § 6672 (1958 ed.) because of plaintiff’s failure to collect and pay transportation taxes as required pursuant to 26 U.S.C. (I.R.C. 1954) § 4261 (1958 ed.) during the period October 1, 1957 to June 80, 1958.

Plaintiff operates a sightseeing bus service over nine routes in the area of Washington, D.C. The charge to each passenger for each trip was based upon transportation costs and nontransportation costs, the latter being…