Standard Oil Co. v. United States

ROCHE, District Judge.

In this action, plaintiff seeks to recover a refund on taxes paid for the period January 1, 1934 to December 31, 1936, on the transportation of natural gasoline by pipe line.1 Plaintiff made its payments in accordance with the provisions of Section 731(a) of the Revenue Act of 1932, 47 Stat. 169, 275, 26 U.S.C.A. Int.Rev.Acts, page 636, which imposed a tax “upon all transportation of crude petroleum and liquid products thereof by pipe line.”

It is plaintiff’s contention that natural gasoline does not come within the scope of this statute, that the tax was mistakenly…