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STANDARD OIL CO. OF CALIFORNIA v. McLAUGHLIN

No. 18015.

55 F.2d 274 (1932)

STANDARD OIL CO. OF CALIFORNIA v. McLAUGHLIN, Collector of Internal Revenue.

District Court, N. D. California, S. D.

January 16, 1932.

Attorney(s) appearing for the Case

Pillsbury, Madison & Sutro, of San Francisco, Cal., for plaintiff.

George J. Hatfield, U. S. Atty., and Esther B. Phillips, Asst. U. S. Atty., both of San Francisco, Cal., for defendant.

KERRIGAN, District Judge.

Plaintiff seeks to recover taxes in the sum of $1,619,143.11, together with interest from September 3, 1924, at 6 per cent. per annum. The tax covers the transportation of oil by pipe line from April 1, 1919, to December 31, 1921. It was levied under the provisions of sections 500 and 501 of the Revenue Act of 1918 (40 Stat. 1101-1103), the pertinent portions of which are as follows:

"Sec. 500. That from and after April 1, 1919, there...

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