ALEXANDER v. COSDEN PIPE LINE CO.

No. 665.

63 F.2d 663 (1933)

ALEXANDER, Collector of Internal Revenue, v. COSDEN PIPE LINE CO.

Circuit Court of Appeals, Tenth Circuit.

February 9, 1933.


Attorney(s) appearing for the Case

T. H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and Herbert K. Hyde, U. S. Atty., of Oklahoma City, Okl., on the brief), for appellant.

J. C. Denton and R. H. Wills, both of Tulsa, Okl. (J. H. Crocker, I. L. Lockewitz, and J. P. Greve, all of Tulsa, Okl., on the brief), for appellee.

Before LEWIS, COTTERAL, and PHILLIPS, Circuit Judges.


PHILLIPS, Circuit Judge.

This action was brought by the Cosden Pipe Line Company to recover Federal excise taxes paid on the transportation of oil by the Pipe Line Company during the period from November 1, 1917, to December 31, 1921. A jury was waived and the case tried to the court. At the close of the evidence, the United States requested findings of fact and conclusions of law, and moved for judgment in its favor. The court denied such requests and motion, made...

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