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DIXIE OIL CO. v. UNITED STATES

No. 5237.

24 F.2d 804 (1928)

DIXIE OIL CO. v. UNITED STATES.

Circuit Court of Appeals, Fifth Circuit.

March 12, 1928.

Attorney(s) appearing for the Case

Robert A. Hunter, of Shreveport, La. (Robert A. Hunter, Cecil Morgan, and Robert P. Hunter, all of Shreveport, La., on the brief), for plaintiff in error.

Philip H. Mecom, U. S. Atty., of Shreveport, La., and Chas. T. Hendler, Sp. Atty. Bureau of Internal Revenue, of Washington, D. C. (Philip H. Mecom, U. S. Atty., and J. Fair Hardin, Asst. U. S. Atty., both of Shreveport, La., and C. M. Charest, Gen. Counsel Bureau of Internal Revenue, and Charles T. Hendler, Sp. Atty. Internal Revenue, both of Washington, D. C., on the brief), for defendant in error.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.

WALKER, Circuit Judge.

This was an action by plaintiff in error (herein called plaintiff) to recover an amount of taxes paid by it under protest, which amount was claimed by the taxing officials to be due under the provisions of Revenue Act 1918, §§ 500(e) and 501(d) 40 Stat. 1102, 1103 (Comp. St. §§ 6309 1/3a, 6309 1/3b), imposing a tax on "all transportation of oil by pipe line."

The case was tried by the court without a jury on a stipulation...

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