UNIVERSAL OIL PRODUCTS CO. v. CAMPBELL

Nos. 9902-9905.

181 F.2d 451 (1950)

UNIVERSAL OIL PRODUCTS CO. v. CAMPBELL (UNITED STATES, intervenor) (two cases).

United States Court of Appeals Seventh Circuit.

April 6, 1950.


Attorney(s) appearing for the Case

Ralph S. Harris, William W. Owens, New York City, Adam M. Byrd, Chicago, Ill., Lee J. Gary, Chicago, Ill., Loren C. Berry, H. Allen Lochner, New York City, of counsel, for Universal Oil Products Co.

Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Frank J. Ready, Ruppert Bingham, George R. Parsons, Special Assistants to the Attorney General, Otto Kerner, Jr., United States Attorney, John A. Looby, Jr., Assistant United States Attorney, Chicago, Ill., for Nigel D. Campbell and the United States.

Before DUFFY, LINDLEY and SWAIM, Circuit Judges.


SWAIM, Circuit Judge.

These are appeals by the defendant, the former Collector of Internal Revenue for the First District of Illinois, and the intervenor, the United States of America, from judgments of the District Court in numbers 9902, 9903 and 9904 on appeal, and an appeal by the plaintiff, Universal Oil Products Company, from a portion of the judgment in number 9905 on appeal.

The plaintiff brought three actions to recover a total of $1,576,808.42 of...

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