Legal Opinion
Standard Oil Co. of California v. McLaughlin
District Court, N.D. California
Decided January 16, 1932No. 18015PublishedCited by 1 opinion
1Opinion of the Court
KERRIGAN, District Judge.
Plaintiff seeks to recover taxes in the snm of $1,619,143.11, together with interest from September 3, 1924, at 6 per cent, per annum. The tax covers the transportation of oil by pipe line from April 1, 1919', to December 31, 1921. It was levied under the provisions of sections 500 and 501 of the Revenue Act of 1918 (40 Stat. 1101-1103), the pertinent portions of which are as follows:
“Sec. 500. That from and after April 1, 1919, there shall be levied, assessed, collected, and paid, in lieu of the taxes imposed by section 500 of the Revenue Act of 1917 — * * *
“(e) A…
2Cases cited17 opinions
- J. W. Hampton, Jr., & Co. v. United StatesSupreme Court of the United States · 1928
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
- Foltz v. St. Louis & S. F. Ry. Co.Court of Appeals for the Eighth Circuit · 1894
- United States v. WoodwardSupreme Court of the United States · 1921
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Illinois Cent. R. v. United StatesDistrict Court, D. Delaware · 1933