Consolidated Engineering Co. v. United States

CHESNUT, District Judge.

The question in this case is whether the plaintiff, Consolidated Engineering Company, Inc., a Maryland corporation, is liable for the 3% transportation tax assessed by 26 U.S.C.A. § 4271, on account of the transactions hereinafter described. The transportation tax was repealed in 1958 but the transactions here involved occurred in 1956-57.

In 1958 the Commissioner of Internal Revenue assessed taxes in the amount of $695.50 on the plaintiff. It denied liability and after conferences with the officials of the Internal Revenue Bureau, the imposition of the tax was finally…