GENERAL PETROLEUM CORPORATION v. UNITED STATES

No. 7958-Y.

24 F.Supp. 285 (1938)

GENERAL PETROLEUM CORPORATION OF CALIFORNIA v. UNITED STATES.

District Court, S. D. California, Central Division.

July 30, 1938.


Attorney(s) appearing for the Case

Martin J. Weil and J. M. Jessen, both of Los Angeles, Cal., for plaintiff.

Ben Harrison, U. S. Dist. Atty., and E. H. Mitchell, Asst. U. S. Atty., both of Los Angeles, Cal., E. G. Sievers, Sp. Atty., Bureau Internal Revenue, of Washington, D. C., and Armond Monroe Jewell, Asst. U. S. Atty., of Los Angeles, Cal., for the United States.


YANKWICH, District Judge.

By this action, General Petroleum Corporation of California, a corporation, seeks to recover the sum of $6194.48 paid by its predecessor, General Pipe Line Company of California, between June 21, 1932, and December 31, 1934, as a tax on casing-head or natural gasoline transported by pipe line.

The payment was made under the Revenue Act of 1932, which imposed a tax "upon all transportation of crude petroleum and liquid products thereof...

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