JONES v. CONTINENTAL OIL CO.

No. 2832.

141 F.2d 923 (1944)

JONES, Collector, v. CONTINENTAL OIL CO.

Circuit Court of Appeals, Tenth Circuit.

March 21, 1944.


Attorney(s) appearing for the Case

Louise Foster, of Washington, D.C. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Robert N. Anderson, and Courtnay C. Hamilton, Sp. Assts. to the Atty. Gen., and Charles E. Dierker, U. S. Atty., of Oklahoma City, Okl., on the brief), for appellant.

A. L. Hull, of Ponca City, Okl., for appellee.

Before PHILLIPS, BRATTON, and MURRAH, Circuit Judges.


MURRAH, Circuit Judge.

The appellee, Continental Oil Company, sued and recovered a judgment against the United States for excise taxes assessed and collected on the movement of crude oil by pipe-line under the provisions of Section 731 of the Revenue Act of 1932, 47 Stat. 169, 26 U.S.C.A. Int.Rev.Acts, page 636, which imposes a tax equivalent to 4% of the amount paid for all transportation of crude petroleum or the liquid products thereof by pipe-line; provided that...

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