TEXAS PIPE LINE CO. v. UNITED STATES

Nos. K-368 to K-376.

58 F.2d 852 (1932)

TEXAS PIPE LINE CO. v. UNITED STATES, and three other cases.

Court of Claims.

May 31, 1932.


Attorney(s) appearing for the Case

Harry T. Klein and James J. Cosgrove, both of New York City, for plaintiffs.

B. B. Gilman, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (George H. Foster, of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and LITTLETON, WHALEY, WILLIAMS, and GREEN, Judges.


LITTLETON, Judge.

The amortization deductions claimed in these cases are by the Texas Pipe Line Company, a Texas corporation, and the Texas Pipe Line Company of Oklahoma, an Oklahoma corporation, on pipe line facilities acquired by these corporations upon organization on July 1, 1917, and certain pipe line facilities thereafter constructed and installed by them. The pipe line properties acquired by these two corporations upon organization were paid in to them by the...

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