Legal Opinion
Cross v. United States
District Court, E.D. Virginia
Decided February 9, 1962No. Civ. A. No. 3293PublishedCited by 5 opinions
1Opinion of the Court
LEWIS, District Judge.
The plaintiff seeks a refund of penalties paid in the amount of $3,187.70, for the years 1957 and 1958, resulting from his failure to collect the tax on transportation furnished by him to third parties.
The assessment, payment of the penalty, the timely filing of claim for refund, the rejection of the claim for refund and the commencement of the present suit within the time permitted by law were stipulated by the parties.
The determinative questions are:
1. Whether the total price paid for a sight-seeing tour is taxable transportation, as provided in § 4261 of the Internal…
2Cases cited12 opinions
- Herbert v. RiddellDistrict Court, S.D. California · 1952
- Kellems v. United StatesDistrict Court, D. Connecticut · 1951
- Woodward v. United StatesCourt of Appeals for the Eighth Circuit · 1953
- The Gray Line Company, a Corporation v. R. C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Wooster Rubber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Scherffius v. OrrMissouri Court of Appeals · 1969
- Monday v. United StatesDistrict Court, E.D. Wisconsin · 1969
- Hildebrand v. United StatesDistrict Court, D. New Jersey · 1983
- J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970