Great Lakes Pipe Line Co. v. United States

BECKER, District Judge.

This is an action to recover Federal excise taxes in the sum of $340,461.05 and interest thereon brought by an operator of an interstate pipeline company in the business of transporting petroleum products. The taxes were collected during the period between July 1, 1953, and July 1, 1957 inclusive, under the provisions of Section 3460 of the Internal Revenue Code of 1939 and Section 4281 of the Internal Revenue Code of 1954. These taxing statutes are substantially identical in wording, which is as follows:

“There is hereby imposed upon all transportation of crude…