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UTAH OIL REFINING CO. v. HINCKLEY

No. 2212.

121 F.2d 578 (1941)

UTAH OIL REFINING CO. v. HINCKLEY.

Circuit Court of Appeals, Tenth Circuit.

June 25, 1941.

Attorney(s) appearing for the Case

Samuel G. Clawson, of Chicago, Ill. (Burton W. Musser, of Salt Lake City, Utah, and F. W. James, of Evanston, Ill., on the brief), for appellant.

Edward H. Horton, of Washington, D. C. (Dan B. Shields, U. S. Atty., Scott M. Matheson, Asst. U. S. Atty., and John S. Boyden, Asst. U. S. Atty., all of Salt Lake City, Utah, Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Paul S. McMahon, Sp. Assts. to Atty. Gen., on the brief), for the appellee.

Before PHILLIPS, BRATTON, and MURRAH, Circuit Judges.

MURRAH, Circuit Judge.

This action was brought to recover capital stock taxes paid by appellant, Utah Oil Refining Company, for the year 1933. The statutes involved are Sections 215 and 216 of the National Industrial Recovery Act, June 16, 1933, c. 90, 48 Stat. 195, 207, 208. The appeal is from a judgment dismissing the complaint.

Section 215 imposes a tax on the capital stock of domestic corporations based upon, and in accordance with, its adjusted value...

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