Richfield Oil Corp. v. United States

ROCHE, District Judge.

This is an action by plaintiff to recover taxes alleged to have been illegally assessed and collected. The taxes in question were collected pursuant to 26 U.S.C.A. § 3460 on the transportation by plaintiff of petroleum products by pipe line during taxable periods from May 1, 1950 to March 31, 1954. The facts are not disputed. Many are contained in stipulations made in the course of a pre-trial conference, dated March 5, and Stipulations of Facts, dated July 11, 1958, both of which the court adopts. The sole question presented is whether or not the disputed movements are…