CONTINENTAL OIL CO. v. JONES

No. 4362.

92 F.Supp. 927 (1950)

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

United States District Court W. D. Oklahoma.

January 26, 1950.


Attorney(s) appearing for the Case

R. O. Wilson and Harold Skinner, Ponca City, Okl., for plaintiff.

Robert E. Shelton, United States Attorney, Oklahoma City, Okl., Leland T. Atherton, Department of Justice, Washington, D. C., for defendant.


CHANDLER, District Judge.

1. This action was brought by Continental Oil Company, a Delaware corporation, against H. C. Jones, Collector of Internal Revenue for the District of Oklahoma, for a refund of taxes on the alleged transportation of property under Section 3475 of the Internal Revenue Act, 26 U.S.C.A. § 3475. This Court has jurisdiction of the parties and of the subject matter.

2. The transportation taxes sued for, in the sum of $5,247.40, represent...

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