Legal Opinion
Standard Oil Co. v. United States
District Court, N.D. Ohio
Decided October 2, 1945No. Civil Action No. 21127PublishedCited by 2 opinions
1Opinion of the Court
FREED, District Judge.
The Standard Oil Company of Ohio has instituted this suit to recover excise taxes in the sum of $158,120.51, plus interest. Standard contends this tax was illegally assessed against, and collected from it, in connection with the sale of gasoline and lubricating oils. .
The case was submitted to the Court upon lengthy stipulations and after extended oral testimony. Comprehensive briefs, submitted together with the transcript of the testimony, gave the Court an opportunity to re-examine the facts after trial.
The taxes in question were assessed against Standard and its…
2Cases cited24 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Griffiths v. CommissionerSupreme Court of the United States · 1939
19 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Calvert v. Union Producing CompanyCourt of Appeals of Texas · 1966
- United States v. Standard Oil Co.Court of Appeals for the Sixth Circuit · 1946