Republic Oil Refining Co. v. Granger

HASTIE, Circuit Judge.

A Collector of Internal Revenue has taken this appeal from a judgment of a district court upholding a claim of the Republic Oil Refining Company for the refund of excise taxes, paid by it between 1942 and 1946 on transportation of oil by pipe line under Section 3460 of the Internal Revenue Code, 26 U.S.C. § 3460 (1946 ed.). We find it necessary to consider only whether, in the circumstances of this case, movements of petroleum between storage tanks at taxpayer’s refinery and tanker ships at a nearby dock are exempt from taxation by force of the provision of Section…