Southwestern Oil & Gas Co. v. United States

GIBSON, District Judge.

The facts in the instant ease have been stipulated by the parties, and the court has adopted the stipulation as its finding of facts, as follows:

Finding of Facts.

“1. The plaintiff, the Southwestern Oil & Gas Company, is a corporation organized under the laws of the state of Delaware, with its principal place of business at Pittsburgh, Pennsylvania, and was such corporation at all times material herein.

“2. C. G. Lewellyn was the duly authorized and acting United States collector of internal revenue for the Twenty-Third district of Pennsylvania, at Pittsburgh,…