UNITED STATES v. PAN AMERICAN REFINING CORPORATION

No. 15089.

219 F.2d 685 (1955)

UNITED STATES of America, Appellant, v. PAN AMERICAN REFINING CORPORATION, Appellee.

United States Court of Appeals, Fifth Circuit.

February 24, 1955.


Attorney(s) appearing for the Case

Karl Schmeidler, Ellis N. Slack, Hilbert P. Zarky, Sp. Assts. to Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Malcolm R. Wilkey, U. S. Atty., Charles B. Smith, Asst. U. S. Atty., Houston, Tex., for appellant.

Griffith D. Lambdin, Fine G. Bedford, V. W. McLeod, Galveston, Tex., Wigley, McLeod, Mills & Shirley, Armstrong, Bedford & Lambdin, Galveston, Tex., of counsel, for appellee.

Before BORAH and TUTTLE, Circuit Judges, and DAWKINS, District Judge.


TUTTLE, Circuit Judge.

This is an appeal by the Government from a judgment of the District Court entered in a trial without a jury in favor of the Pan American Refining Corporation and against the United States in a suit for refund of petroleum transportation taxes alleged to have been illegally collected. The former Collector of Internal Revenue having resigned, this suit was properly brought against the United States under the authority of 28 U.S.C.A. § 1346...

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