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REPUBLIC OIL REFINING CO. v. GRANGER

No. 10602.

198 F.2d 161 (1952)

REPUBLIC OIL REFINING CO. v. GRANGER.

United States Court of Appeals Third Circuit.

Decided June 27, 1952.

Attorney(s) appearing for the Case

Lyle M. Turner, Washington, D. C. (Ellis N. Slack, Acting Asst. Atty. Gen., A. F. Prescott, Sp. Asst. to Atty. Gen., Edward C. Boyle, U. S. Atty., on the brief), for appellant.

Edgar J. Goodrich, Washington, D. C. (Jerome J. Dick, Washington, D. C., C. W. Campbell, J. Vincent Burke, Jr., Pittsburgh, Pa., Guggenheimer, Untermyer, Goodrich & Amram, Washington, D. C., Campbell, Houck & Thomas, Pittsburgh, Pa., on the brief), for appellee.

Before McLAUGHLIN, STALEY and HASTIE, Circuit Judges.

HASTIE, Circuit Judge.

A Collector of Internal Revenue has taken this appeal from a judgment of a district court upholding a claim of the Republic Oil Refining Company for the refund of excise taxes, paid by it between 1942 and 1946 on transportation of oil by pipe line under Section 3460 of the Internal Revenue Code, 26 U.S.C. § 3460 (1946 ed.). We find it necessary to consider only whether, in the circumstances of this case, movements of petroleum between storage...

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