Ellis v. United States‪.‬

On cross motions for summary judgment the court below decided that the taxpayer was entitled to recover transportation taxes assessed under Section 3475 of the Internal Revenue Code, as added by Section 620(a) of the Revenue Act of 1942, Chapter 619, 56 Stat. 798, 979, 26 U.S.C. 1946 ed., § 3475. The Government appeals.