S. M. Jones v. The United States. S. M. Jones & Company, Inc. v. The United States

OPINION

LARAMORE, Judge.

We are here presented with some novel questions relating to the excise tax on the transportation of property. Sections 3475(a) and 4271(a) of the Internal Revenue Codes of 1939 1 and 1954, 2 respectively, impose a 3-percent tax “upon the amount paid within or without the United States for the transportation of property by * * * motor vehicle.” This tax is to be paid “by the person making the payment subject to the tax;” however, it is to be collected and returns are to be filed by the person who receives the payment. Int.Rev.Code of 1939, § 3475(c); Int.Rev.Code of…