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SWIFT & COMPANY v. UNITED STATES

No. 232-53.

144 F.Supp. 956 (1956)

SWIFT & COMPANY v. The UNITED STATES.

United States Court of Claims.

October 2, 1956.

Attorney(s) appearing for the Case

L. Reyner Samet, New York City, for the plaintiff. Joseph C. Kennedy, Chicago, Ill., Clarence E. Dawson, Washington, D. C., Weston Vernon, Jr., and Arthur H. Goldberg, New York City, were on the briefs.

George Willi, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice for the defendant. Andrew D. Sharpe, Washington, D. C., was on the brief.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.

LARAMORE, Judge.

The plaintiff sues to recover $7,246.67, with interest, which was paid as transportation of property tax during the period commencing October 1, 1948, and ending December 31, 1949. This is a test case. The sole issue is 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 carrier for the...

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