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GREAT LAKES PIPE LINE COMPANY v. UNITED STATES

Civ. A. No. 12705-4.

216 F.Supp. 181 (1963)

GREAT LAKES PIPE LINE COMPANY, a corporation, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court W. D. Missouri, W. D.

March 21, 1963.

Attorney(s) appearing for the Case

Swanson, Midgley, Jones, Blackmar & Eager, by Ralph M. Jones, Kansas City, Mo., for plaintiff.

F. Russell Millin, by Calvin Hamilton, First Asst. U. S. Atty., Kansas City, Mo., for defendant.

BECKER, District Judge.

This is an action to recover Federal excise taxes in the sum of $340,461.05 and interest thereon brought by an operator of an interstate pipeline company in the business of transporting petroleum products. The taxes were collected during the period between July 1, 1953, and July 1, 1957 inclusive, under the provisions of Section 3460 of the Internal Revenue Code of 1939 and Section 4281 of the Internal Revenue Code of 1954. These taxing statutes...

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