Greyhound Corp. v. United States

ORDER APPROVING PLAINTIFFS’ FINDINGS OF FACT AND CONCLUSIONS OF LAW, ETC.

The above captioned consolidated suits are brought by the Greyhound Corporation and Greyhound Lines, Inc. under 26 U.S.C. §§ 6416 and 6421 for the refund of diesel fuel excise taxes paid under 26 U.S.C. § 4041 , for part of the year 1957 and each of the years 1958 through 1965.

Plaintiffs’ proposed findings of fact portray the factual background accurate *45 ly and in minute detail. The uncontradicted evidence presented at the trial and under the Partial Agreed Statement of Facts and Specification of Remaining Issues of Fact tends to establish practically all of the relevant facts.

The unresolved issue, therefore, is whether Greyhound’s two types of scheduled passenger service, consisting of mainline service and local service, are to be treated separately for the purposes of the 60% test governing the excise tax refund as Greyhound contends, or whether Greyhound’s scheduled passenger service, including both mainline service and local service, is to be treated as a unit as the Government contends.

The following succinct statement referring specifically to the 60% test clarifies the basic issue:

It is…