District Court, N.D. Ohio September 29, 1961, Civ. A. No. 35677 (Holmes Construction Co. v. United States)

CONNELL, Chief Judge.

This is an action for refund of transportation taxes imposed under Section 3475(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3475(a) and Section 4271(a) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 4271(a) and paid by the plaintiff to a railroad common carrier. The case was submitted on a stipulation of facts, from which we quote the relevant portions.

“2.