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UNION OIL COMPANY OF CALIFORNIA v. UNITED STATES

No. 700-71.

480 F.2d 807 (1973)

UNION OIL COMPANY OF CALIFORNIA v. The UNITED STATES.

United States Court of Claims.

June 20, 1973.

Attorney(s) appearing for the Case

Carl Estes, II, Houston, Tex., for plaintiff. Marvin K. Collie, Houston, Tex., attorney of record. Thomas P. Marinis, Jr., and Vinson, Elkins, Searls, Connally & Smith, Houston, Tex., of counsel.

Allan C. Lewis, Washington, D. C., with whom was Asst. Atty. Gen., Scott P. Crampton, Washington, D. C., for defendant. Gilbert E. Andrews and Joseph Kovner, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and DAVIS, SKELTON, NICHOLS, KASHIWA, KUNZIG, and BENNETT, Judges.

OPINION

COWEN, Chief Judge:

In this tax refund suit, which is before the court on a stipulation of facts by the parties for a decision on an issue of law, plaintiff seeks to recover $233,912.32 in Federal Documentary Stamp Taxes collected under Section 4321 of the Internal Revenue Code of 1954. We have concluded that the plaintiff is not entitled to recover.

The basic facts material to the resolution of the issue before the court may be briefly summarized...

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