STANOLIND OIL & GAS CO. v. JONES

Nos. 251-253.

34 F.Supp. 965 (1940)

STANOLIND OIL & GAS CO. v. JONES, Collector of Internal Revenue. STANOLIND PIPE LINE CO. v. SAME. STANOLIND CRUDE OIL PURCHASING CO. v. SAME.

District Court, W. D. Oklahoma.

June 27, 1940.


Attorney(s) appearing for the Case

Samuel G. Clawson, of Chicago, Ill., and Guy H. Woodward, of Tulsa, Okl., for plaintiffs.

Paul S. McMahon, Sp. Asst. to the Atty. Gen., and Charles E. Dierker, U. S. Atty., of Oklahoma City, Okl. (Samuel O. Clark, Jr., Asst. Atty. Gen., Andrew D. Sharpe, Sp. Asst. to the Atty. Gen., and Tom Hieronymus, Asst. U. S. Atty., of Oklahoma City, Okl., on the brief), for defendant.


VAUGHT, District Judge.

The plaintiffs sue for the return of capital stock taxes paid in 1933, under the provisions of Section 215 of the National Industrial Recovery Act, approved June 16, 1933, 48 Stat. 207, to the defendant Collector of Internal Revenue, on the ground that the statutes purporting to levy the capital stock tax and the excess profits tax are unconstitutional.

The sections of the law questioned provide in part as follows:

"Sec. 215...

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