Continental Oil Co. v. Jones

BROADDUS, District Judge.

Parties and Jurisdiction

1. The Continental Oil Company, a Delaware corporation, brings this action against H. C. Jones, a resident of the Western District of Oklahoma, as Collector of Internal Revenue within Oklahoma, for refund of taxes assessed under the provisions of 26 U.S.C.A. § 3460, and paid by the plaintiff corporation. This court has jurisdiction. 28 U.S.C.A. § 41(1), (5).1

The Taxed Pipe Line Movement

2. Continental owns and operates certain oil properties in the Ville Platte and Tepetate oil fields of Louisiana. In the year 1936, in the course of development…