Atlas Transportation Company v. United States

GOODRICH, Circuit Judge.

This case involves the application of the federal highway use tax for the period July 1, 1956 to June 30, 1957. Plaintiff taxpayer, the appellant here, paid the tax of $202.50 and now seeks to get the money back because it says the tax was improperly collected. The amount involved is small but the point of law involved is important to it and others similarly situated. The case presents no disputed question of fact. The taxpayer appeals from summary judgment in favor of the Government. 1

The statute involved imposes a tax on the use of highways by a vehicle of a “taxable…