Continental Oil Co. v. Collector of Internal Revenue

CHANDLER, District Judge.

1. This action was brought by Continental Oil Company, a Delaware corporation, against H. C. Jones, Collector of Internal Revenue for the District of Oklahoma, for a refund of taxes on the alleged transportation of property under Section 3475 of the Internal Revenue Act, 26 U.S.C.A. § 3475. This Court has jurisdiction of the parties and of the subject matter.

2. The transportation taxes sued for, in-the sum of $5,247.40, represent three per cent of the amount paid by plaintiff to Whitehurst Construction Company for the furnishing of certain dump trucks and drivers to…