STANDARD OIL CO. OF CALIFORNIA v. UNITED STATES

No. 21327-R.

39 F.Supp. 180 (1941)

STANDARD OIL CO. OF CALIFORNIA v. UNITED STATES.

District Court, N. D. California, S. D.

June 11, 1941.


Attorney(s) appearing for the Case

Pillsbury, Madison & Sutro and Felix Smith, all of San Francisco, Cal., for plaintiff.

Frank Hennessy, U. S. Atty., and Esther B. Phillips, Asst. U. S. Atty., both of San Francisco, Cal., and J. W. Hussey, Sp. Asst. to Atty. Gen., for defendant.


ROCHE, District Judge.

In this action, plaintiff seeks to recover a refund on taxes paid for the period January 1, 1934 to December 31, 1936, on the transportation of natural gasoline by pipe line.1 Plaintiff made its payments in accordance with the provisions of Section 731(a) of the Revenue Act of 1932, 47 Stat. 169, 275, 26 U.S.C.A. Int.Rev.Acts, page 636, which imposed a tax "upon all transportation of crude petroleum and liquid products...

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