Roosevelt Oil Co. v. Secretary of State

Plaintiff Roosevelt Oil & Refining-Corporation is a successor in interest to coplaintiff Roosevelt Oil Company through merger. Both were active during the first 7 months of 1948, the taxable period in question. They are joined as plaintiffs without objection on the part of the appellants. For convenience we shall refer to them as a single entity, herein designated as the appellee or the refinery.

Appellee has operated a large oil refinery at Mt. Pleasant, Michigan, since 1930. Among the products produced from crude petroleum are gasoline, naphtha, kerosene and the various grades of fuel oils.…