(DOWNLOAD) "Hogan v. United States" by United States Court of Appeals for the Fifth Circuit * Book PDF Kindle ePub Free

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eBook details

• Title: Hogan v. United States
• Author : United States Court of Appeals for the Fifth Circuit
• Release Date : January 26, 1963
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 57 KB

Description

Hogan brough suit against the United States seeking to recover taxes, penalties and interest theretofore paid which he contended were illegally assessed and collected. Jurisdiction is based on Title 28 U.S.C.A. § 1346(a) (1). The assessment was for excise taxes allegedly due on amounts paid for the transportation of property over a period of years under § 3475(a) of the Internal Revenue Code of 1939, and § 4271(a) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 4271 (a).

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