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SMITH v. UNITED STATES

No. 16457.

242 F.2d 486 (1957)

Jack SMITH, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

April 3, 1957.

Attorney(s) appearing for the Case

David W. Palmer, Destin, Fla., W. G. Cornett, Earl R. Duncan, William B. Leath, Panama City, Fla., for appellant.

George F. Lynch, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Harrold Carswell, U. S. Atty., Tallahassee, Fla., for appellee.

Before TUTTLE, JONES and BROWN, Circuit Judges.

PER CURIAM.

This is another in that series of cases1 sired by Smith v. United States, D.C.N.D. Fla., 110 F.Supp. 892, for the recovery of "transportation of persons" taxes alleged to have been paid by the operators of fishing boats. In the Smith case, it was held that the tax imposed by section 3469 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3469, had been illegally asserted in the cases...

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