McKeever v. Fontenot

BORAH, District Judge.

Plaintiffs herein are the former and present owners and operators of an oil refinery which is,located on the Mississippi river at Destrehan, Louisiana. They are in these actions seeking to recover the back *367pipe line transportation taxes which were assessed and collected by the defendant pursuant to Section 731 of the Revenue Act of 1932, as amended, 26 U.S.C.A. § 1420 et seq. note, upon the ground that the movement of refined liquid products of petroleum from the refinery storage tanks through pump houses and pipe lines to vessels at the wharf at the refinery site does…