RICHARDSON OILS v. THOMAS

No. 1203.

61 F.Supp. 414 (1945)

RICHARDSON OILS, Inc., v. THOMAS, Collector of Internal Revenue.

District Court, N. D. Texas, Dallas Division.

February 27, 1945.


Attorney(s) appearing for the Case

Harry C. Weeks, of Fort Worth, Tex., for plaintiff.

A. W. Christian, Asst. U. S. Atty., of Dallas, Tex., for defendant.


ATWELL, District Judge.

I think the record is somewhat larger than it might necessarily be, but it is complete, and if counsel for either side, by agreement with one another, think it should be diminished, if there is an appeal, that can be done without any trouble under our present rules.

Likewise, I think the issue is a narrow issue, somewhat easily understood, but it does involve an important principle which takes us into the realm of construction as well...

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