McKeever v. Fontenot

HOLMES, Circuit Judge.

This appeal is from judgments for the defendant in three actions for the recovery of taxes collected for the transportation of petroleum products by pipe line, under the provisions of Section 731 of the Revenue Act of 1932, 47 Stat. 169, 275, 26 U.S.C.A. end c. 20. The transportation involved in each action being in the same system of pipes, and the only differences involved being the dates, parties, and amounts, the three cases were consolidated and tried as one. D.C., 25 F.Supp. 366.

Appellants were the owners of a large refinery at Destrehan, Louisiana, at the time of…