United States v. Mary Alma Knowles

Another of a long line, United States v. Walls, 5 Cir., 231 F.2d 440, United States v. Walker and Pace, 5 Cir., 234 F. 2d 910; Davis v. United States, 5 Cir., 235 F.2d 174; sired by Smith v. United States, D.C.Fla., 110 F.Supp. 892, of confusing cases for refunds of the transportation tax illegally collected from operators of for-hire fishing boats, the Government challenges the District Court’s judgment allowing recovery of $4,981.67 to the plaintiff boat owner.

The appeal is, without question, well taken as to $1,160.48 comprising, the taxes paid prior to June 1, 1950, and which are beyond…