Armour & Co. v. United States

These are actions brought by eight plaintiffs in one suit and nine plaintiffs in another for the refund of transportation taxes. The cases arise on plaintiffs’ and defendant’s motions for summary judgment.

Two questions are present: (1) whether the phrase “the amount paid * * * for the transportation * * * of property” as used in section 3475 of the Internal Revenue Code of 1939, as amended 26 U. S. C. 3475 (1946 Ed.), includes charges by the carriers for the supplying of ice and salt in the bunkers of refrigeration cars, and (2) whether the period for filing claims for refund of…