BAY TOWING AND DREDGING COMPANY v. UNITED STATES

Civ. A. Nos. 2417, 2418.

209 F.Supp. 366 (1962)

BAY TOWING AND DREDGING COMPANY, Inc., Plaintiff, v. UNITED STATES of America, Defendant. OYSTER SHELL CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. Alabama, S. D.

September 28, 1962.


Attorney(s) appearing for the Case

Vickers, Riis, Murray & Curran, Mobile, Ala., for plaintiffs.

Vernol R. Jansen, Jr., U. S. Atty., Mobile, Ala., Thomas A. Frazier, Jr., Atty., Dept. of Justice, Washington, D. C., for defendant.


DANIEL HOLCOMBE THOMAS, District Judge.

In these consolidated actions, plaintiffs seek to recover transportation taxes, paid with protest, on the ground that such tax was included in a lump sum amount paid by plaintiffs to a carrier under contract. Plaintiff contends such payment to carrier discharged its obligation to the Government.

FINDINGS OF FACT

The jurisdiction of this Court is invoked under the provisions of sections 1346 and 1402 of the...

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