Standard Oil Co. v. United States

HANEY, Circuit Judge.

In an action brought by appellant to recover stamp taxes paid to a former collector of internal revenue, judgment was rendered for appellee. This appeal was taken by appellant from the judgment rendered.

Appellant was organized as a Delaware corporation oil January 27, 1926, to succeed two already existing companies, Standard Oil Company, a California cor*572poraíion, and Pacific Oil Company, a Delaware corporation.

February 16, 1926, the California predecessor, proceeding under California Civil Code § 309% asked, and on March 4, 1926, received, authorization from the…