Court of Appeals for the Third Circuit February 12, 1959, 12725_1 (Atlas Transportation Company v. United States)

GOODRICH, Circuit Judge.

This case involves the application of the federal highway use tax for the period July 1, 1956 to June 30, 1957. Plaintiff taxpayer, the appellant here, paid the tax of $202.50 and now seeks to get the money back because it says the tax was improperly collected. The amount involved is small but the point of law involved is important to it and others similarly situated.