Legal Opinion
Republic Oil Refining Co. v. Granger
District Court, W.D. Pennsylvania
Decided June 21, 1951No. Civil Action No. 8669PublishedCited by 7 opinions
1Opinion of the Court
GOURLEY, Ohief Judge.
This is an action by the Republic Oil Refining Company, a Texas Corporation, against Stanley Granger, Collector of Internal Revenue for the Western District of Pennsylvania, to recover for excise taxes assessed and collected under the provisions of Section 3460 of the Internal Revenue Code of 1941, c. 412, 55 Stat. 687, Secs. 502 and 521 (a) (22), and by the Revenue Act of 1942, c. 619, 56 Stat. Sec. 616, 26 U.S.C.A. § 3460 (a) and (b).
The Internal Revenue Code, as it applies to the instant case, provides:
“Transportation Of Oil By Pipe Line
“(a) Computation and payment.…
2Cases cited20 opinions
- Thompson v. Magnolia Petroleum Co.Supreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- United States v. StewartSupreme Court of the United States · 1940
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
15 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Republic Oil Refining Co. v. GrangerCourt of Appeals for the Third Circuit · 1952
- Citizens Casualty Company Of New York v. L. C. Jones Trucking Company, Inc.Court of Appeals for the Tenth Circuit · 1956
- Citizens Casualty Co. v. L. C. Jones Trucking Co.Court of Appeals for the Tenth Circuit · 1956
- Pan American Refining Corp. v. United StatesDistrict Court, S.D. Texas · 1953
- Atlas Transportation Co. v. United StatesDistrict Court, E.D. Pennsylvania · 1958
2 more not listed; retrieve them via the Exa API.