Getchell Mine, Inc. v. United States

POPE, Circuit Judge.

The question upon this appeal is the appellant’s liability for federal transportation tax under Internal Revenue Code, § 3475 (a), 1 imposing a tax upon the amount paid “for the transportation * * * of property * * * from one point in the United States to another”.

Appellant was engaged in operating a mining property in Humboldt County, Ne vada. Appellant also operated a mill, and the ores, after removal to the surface from underground workings, were transported to the mill for treatment there. Transportation was by Dodge Construction, Inc., a Nevada corporation, which was…