Southern Minerals Corp. v. United States

ALLRED, District Judge.

This is another action for refund of petroleum transportation taxes illegally collected under 26 U.S.C.A. § 3460, similar to those involved in the Republic,1 Pan American 2 and Port Fuel Company 3 cases. The only real fact distinction is that in those cases operations within the premises of refineries were involved, while here plaintiff operates a terminal where five different grades of crude oil were received from common carrier pipe lines, blended to meet customer specifications and thereafter transported 3,600 feet through plaintiff’s lines within the terminal…