ASHLAND REFINING CO. v. FOX

No. 3326.

11 F.Supp. 431 (1935)

ASHLAND REFINING CO. v. FOX.

District Court, S. D. West Virginia, at Charleston.

July 11, 1935.


Attorney(s) appearing for the Case

E. L. McDonald, of Lexington, Ky., and Brown, Jackson & Knight, of Charleston, W. Va., for plaintiff.

Homer A. Holt, Atty. Gen., and Ira J. Partlow, Asst. Atty. Gen., for defendant.

Before SOPER, Circuit Judge, and McCLINTIC and CHESNUT, District Judges.


SOPER, Circuit Judge.

Ashland Refining Company, the plaintiff herein, attempts to distinguish this case from the companion case of Gulf Refining Co. v. Fox, 11 F.Supp. 425, decided this day, on the ground that its relationship to the operators of the 82 filling stations upon which it has been taxed is merely that of vendor and vendee, and that it has no control or right of control over them. The stipulation of facts shows that...

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