George W. Davis v. United States

This is a companion case, in point of time and as relates to issues involved, with United States v. Walker, 5 Cir., 234 F.2d 910. It differs, however, in the fact that the appellant here paid the illegal taxes imposed by the Transportation Tax Law, 26 U.S.C.A. § 3469, in three separate categories, those that were paid from April, 1947, through December, 1949, those paid during the year 1950, and those that were paid for the ten months January through October, 1951.

*175This division of the payments in*to the three categories is necessitated by reason of the particular facts of this case. As to the…