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CONTINENTAL OIL CO. v. JONES

Civ. A. No. 3859.

80 F.Supp. 340 (1948)

CONTINENTAL OIL CO. v. JONES, Collector of Internal Revenue.

United States District Court W. D. Oklahoma.

September 22, 1948.

Attorney(s) appearing for the Case

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

Robert E. Shelton, U. S. Atty., of Oklahoma City, Okl., and Courtnay C. Hamilton, Sp. Asst. to the Atty. Gen., for defendant.

BROADDUS, District Judge.

Parties and Jurisdiction

1. The Continental Oil Company, a Delaware corporation, brings this action against H. C. Jones, a resident of the Western District of Oklahoma, as Collector of Internal Revenue within Oklahoma, for refund of taxes assessed under the provisions of 26 U.S.C.A. § 3460, and paid by the plaintiff corporation. This court has jurisdiction. 28 U.S.C.A. § 41(1), (5).1

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