Legal Opinion
Beber v. United States
District Court, N.D. California
Decided October 27, 1958No. 36894PublishedCited by 5 opinions
1Opinion of the Court
ROCHE, District Judge.
Plaintiffs sue to recover $1,376.71, with interest, which was paid as transportation of property tax from January 1, 1953 to December 31, 1953. The sole issue is whether “the amount paid * * * for the transportation * * * of property”, as used in Int.Rev.Code of 1939, § 3475(a), added by 56 Stat. 979 (1942), 26 U.S.C.A. § 3475(a),1 includes charges by a railroad for supplying ice and salt for refrigerator cars.
The record shows that, during the period in question, plaintiffs shipped frozen fruits and vegetables and general produce to points within the United States over…
2Cases cited5 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Helvering v. WinmillSupreme Court of the United States · 1938
- Getchell Mine, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1950
- Swift & Company v. United StatesUnited States Court of Claims · 1956
- Armour & Co. v. United StatesUnited States Court of Claims · 1958
3Cited by5 opinions
- S. M. Jones v. The United States. S. M. Jones & Company, Inc. v. The United StatesUnited States Court of Claims · 1967
- Armour & Co. v. United StatesUnited States Court of Claims · 1959
- Cross v. United StatesDistrict Court, E.D. Virginia · 1962
- Chas. Abbate Co. v. JareckiDistrict Court, N.D. Illinois · 1959
- Litvak Meat Co. v. United StatesDistrict Court, D. Colorado · 1959