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SEA GULL LUBRICANTS, INC., v. UNITED STATES

No. 45081.

50 F.Supp. 230 (1943)

SEA GULL LUBRICANTS, Inc., to USE of NATIONAL ACME CO. et al., v. UNITED STATES.

Court of Claims.

June 7, 1943.

Attorney(s) appearing for the Case

Peter Reed and Ashley M. Van Duzer, both of Cleveland, Ohio (McKeehan, Merrick, Arter & Stewart and Orrin B. Werntz, all of Cleveland, Ohio, on the briefs), for plaintiff.

Joseph H Sheppard, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyer, both of Washington, D. C., on the brief), for the United States.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.

MADDEN, Judge.

Plaintiff sues to recover the federal excise tax of four cents a gallon which it paid on two types of cutting oil sold by it, through the Clark Company, a subsidiary, to purchasers who intended to use, and did use, the oils in metal cutting operations. The Commissioner of Internal Revenue classified the cutting oils as "lubricating oil," within the meaning of the Revenue Act of 1932, c. 209, Sec. 601,1 and taxed them as...

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