Walls v. United States

DE VANE, Chief Judge.

Title 26 U.S.C.A., § 3469 became a law September 20, 1941. This section imposed a tax for the transportation of persons by rail, motor vehicle, water or air, within, and, under certain conditions, without the United States. After the section had been a law for some years the Bureau of Internal Revenue began a sporadic application of the section to fishing boat charters by the hour or day to. fishing parties. One of the few areas in which the law was applied to this type of operation is within the jurisdiction of this court and a number of fishing boat operators were…