PORT FUEL COMPANY v. UNITED STATES

Civ. A. No. 859.

136 F.Supp. 89 (1955)

PORT FUEL COMPANY, Inc., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. Texas, Brownsville Division.

June 1, 1955.


Attorney(s) appearing for the Case

Kelley, Looney, McLean & Littleton, Edinburg, Tex., for plaintiff.

Malcolm R. Wilkey, U. S. Atty., John C. Snodgrass, Asst. U. S. Atty., Houston, Tex., H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe, Edward W. Rothe, Sp. Assts. to the Atty. Gen., for defendant.


ALLRED, District Judge.

Action for refund of petroleum transportation taxes, alleged to have been illegally collected under the provisions of 26 U.S.C.A. § 3460, covering taxable periods from November 1, 1947 to April 30, 1951. Practically all of the facts are stipulated (P.Ex. 1). Taxability of five different movements of oil by pipeline is in controversy. These movements will be referred to as A, B, C, D, and E.

On May 1, 1946, plaintiff took a long...

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