CHAMPLIN REFINING CO. v. OKLAHOMA TAX COMMISSION

No. 5668.

25 F.Supp. 218 (1938)

CHAMPLIN REFINING CO. v. OKLAHOMA TAX COMMISSION et al.

District Court, W. D. Oklahoma.

November 4, 1938.


Attorney(s) appearing for the Case

Scarritt & Champlin, of Enid, Okl., for plaintiff.

C. D. Cund, of Oklahoma City, Okl., for defendant Oklahoma Tax Commission.


VAUGHT, District Judge.

This is an action brought by the plaintiff for the recovery of alleged excessive excise taxes paid under protest upon the sale of gasoline. The facts are stipulated.

From January 1, 1932, to April 8, 1933, the plaintiff reported to the Oklahoma Tax Commission, gasoline consumed, sold, taken from storage, or used, as follows:

Total gallons reported .........................  10,473,979
Less 3% thereof .....................

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