Caminol Co. v. United States

BEAUMONT, District Judge.

Plaintiffs bring these actions to recover taxes collected by the United States under authority of Section 731 of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, page 636, on the transportation of crude petroleum by pipe line. Each plaintiff was the owner of the oil transported by such plaintiff, and of the pipe lines so transporting it. The suits were tried together, there being an identity of issues in all the actions. Actions numbered 275 and 276 were consolidated, as were those numbered 394 and 395.

Section 731 of the Revenue Act of 1932 by subsection (a) (1)…