1. Home
  2. Browse Decisions
  3. F.2d
  4. 328 F.2d
  5. 328 F.2d 79 (1964)
 

UNITED STATES v. GREAT LAKES PIPE LINE COMPANY

No. 17427.

328 F.2d 79 (1964)

UNITED STATES of America, Appellant, v. GREAT LAKES PIPE LINE COMPANY, Appellee.

United States Court of Appeals Eighth Circuit.

February 28, 1964.

Attorney(s) appearing for the Case

David I. Granger, Attorney, Tax Division, Dept. of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., Lee A. Jackson, Robert N. Anderson, Attorneys, Dept. of Justice, Washington, D. C., F. Russell Millin, United States Atty., Kansas City, Mo., and Calvin K. Hamilton, Asst. U. S. Atty., Kansas City, Mo., on the brief, for appellant.

Leon B. Seck, Kansas City, Mo., Ralph M. Jones of Swanson, Midgley, Jones, Blackmar & Eager, Kansas City, Mo., for appellee.

Before VOGEL, BLACKMUN and RIDGE, Circuit Judges.

VOGEL, Circuit Judge.

This is an appeal by the United States from a judgment in the District Court in favor of Great Lakes Pipe Line Company in a suit brought to recover federal excise taxes in the amount of $340,461.05 plus interest which it was claimed had been illegally assessed and collected for the period between July 1, 1953 and July 1, 1957, inclusive. The tax was assessed under the provisions of 26 U.S.C.A. § 3460(a) of the Internal Revenue Code of 1939...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases