MOTTER v. DERBY OIL CO.

No. 7152.

16 F.2d 717 (1926)

MOTTER, Collector of Internal Revenue, v. DERBY OIL CO.

Circuit Court of Appeals, Eighth Circuit.

December 13, 1926.


Attorney(s) appearing for the Case

Charles T. Hendler, Sp. Atty. Internal Revenue, of Washington, D. C. (Al. F. Williams, U. S. Atty., and Alton H. Skinner, Asst. U. S. Atty., both of Topeka, Kan., and A. W. Gregg, Solictor of Internal Revenue, of Washington, D. C., on the brief), for plaintiff in error.

John H. Brennan, of Tulsa, Okl. (Charles G. Yankey and L. P. Brooks, both of Wichita, Kan., and Harry H. Smith, of Tulsa, Okl., on the brief), for defendant in error.

Before VAN VALKENBURGH, and BOOTH, Circuit Judges, and PHILLIPS, District Judge.


VAN VALKENBURGH, Circuit Judge.

The Derby Oil Company, a corporation, brought suit, in the District Court for the District of Kansas, against the collector of internal revenue for that revenue district to recover back the sum of $6,590.18, collected under protest as excise taxes on the transportation of oil by pipe line during the period from June 1, 1920, to December 31, 1921. Trial was to the court upon an agreed statement of facts, and judgment resulted for defendant...

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