Legal Opinion
Port Fuel Company v. United States
District Court, S.D. Texas
Decided June 1, 1955No. Civ. A. 859PublishedCited by 4 opinions
1Opinion of the Court
ALLRED, District Judge.
Action for refund of petroleum transportation taxes, alleged to have been illegally collected under the provisions of 26 U.S.C.A. § 3460, covering taxable periods from November 1, 1947 to April 30, 1951. Practically all of the facts are stipulated (P.Ex. 1). Taxability of five different movements of oil by pipeline is in controversy. . These movements will be referred to as A, B, C, D, and E.
On May 1, 1946, plaintiff took a long term lease from Brownsville Navigation District (hereafter called District), covering 5 acres of land (hereafter called the Main Site), to be…
2Cases cited3 opinions
- Republic Oil Refining Co. v. GrangerCourt of Appeals for the Third Circuit · 1952
- McKeever v. FontenotCourt of Appeals for the Fifth Circuit · 1939
- United States v. Pan American Refining CorporationCourt of Appeals for the Fifth Circuit · 1955
3Cited by4 opinions
- Southern Minerals Corp. v. United StatesDistrict Court, S.D. Texas · 1956
- Cities Service Oil Co. v. United StatesDistrict Court, S.D. New York · 1960
- Richfield Oil Corp. v. United StatesDistrict Court, N.D. California · 1959
- Great Lakes Pipe Line Co. v. United StatesDistrict Court, W.D. Missouri · 1963