CONTINENTAL OIL CO. v. JONES

No. 3841.

176 F.2d 519 (1949)

CONTINENTAL OIL CO. v. JONES.

United States Court of Appeals Tenth Circuit.

June 29, 1949.


Attorney(s) appearing for the Case

Harold Skinner, Holdenville, Okl. (James J. Cosgrove and R. O. Wilson, Ponca City, Okl., on the brief), for appellant.

Harry Marselli, Sp. Asst. to the Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, and Louise Foster, Sp. Assts. to the Atty. Gen., and Robert E. Shelton, U. S. Atty., Oklahoma City, Okl., on the brief), for appellee.

Before PHILLIPS, Chief Judge, and HUXMAN and MURRAH, Circuit Judges.


PHILLIPS, Chief Judge.

Continental Oil Company1 brought this action on two claims for refund of taxes paid on the transportation of oil by pipe line. Continental is an integrated oil company with separate and distinct departments devoted to the production, transportation, manufacturing, and marketing of petroleum and petroleum products. It owns and operates certain producing oil properties in the Tepetate and Ville Platte oil fields in...

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