FREED, District Judge.
The Standard Oil Company of Ohio has instituted this suit to recover excise taxes in the sum of $158,120.51, plus interest. Standard contends this tax was illegally assessed against, and collected from it, in connection with the sale of gasoline and lubricating oils.
The case was submitted to the Court upon lengthy stipulations and after extended oral testimony. Comprehensive briefs, submitted together with the transcript of the testimony...
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