STANDARD OIL COMPANY v. UNITED STATES

No. 49152.

130 F.Supp. 821 (1955)

The STANDARD OIL COMPANY, an Ohio Corporation, v. The UNITED STATES.

United States Court of Claims.

May 3, 1955.


Attorney(s) appearing for the Case

H. Vincent E. Mitchell, Cleveland, Ohio, for plaintiff. M. E. Newcomer and McAfee, Grossman, Taplin, Hanning, Newcomer & Hazlett, Cleveland, Ohio, were on the brief.

H. Brian Holland, Asst. Atty. Gen., for the defendant. Andrew D. Sharpe, Ellis N. Slack and J. W. Hussey, Washington, D. C., were on the brief.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.


MADDEN, Judge.

On July 1, 1940, the Federal Manufacturers' Sales Tax on gasoline was, by a statute enacted before that date, to be increased from its former rate of one cent to the rate of one and one-half cents a gallon. In anticipation of that increase, the plaintiff, the manufacturer of the gasoline in question, on June 27, purported to lease to the Fleet-Wing Corporation, hereinafter called Fleet-Wing, which had for some years been buying large quantities of gasoline...

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