Legal Opinion
Lewellyn v. Gulf Oil Corp.
Court of Appeals for the Third Circuit
Decided October 8, 1917No. 2254PublishedCited by 5 opinions
In Error to the District Court of the United States for the Western District of Pennsylvania; Charles P. Orr, Judge. Action by the Gulf Oil Corporation against C. G. Lewellyn, Collector of Internal Revenue. Judgment for plaintiff (242 Fed. 709), and defendant brings error.
1Opinion of the Court
McPHERSON, Circuit Judge.
In this suit the Gulf Oil Corporation seeks to recover the taxes for 1913 that were assessed against it under the act of October 3, 1913. Payment was made under protest, and repayment was refused by the Commissioner of Internal Revenue. The Corporation recovered á judgment of $128,524.95. 242 Fed. 709.
The trial was without a jury, and for convenience we repeat here the findings of fact in the District Court:
“(1) The Gulf Oil Corporation is a corporation duly organized under the laws of the state of New Jersey. C. G. Lewellyn is the collector of internal revenue for…
2Cases cited5 opinions
- Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
- Gibbons v. MahonSupreme Court of the United States · 1890
- Lynch v. TurrishCourt of Appeals for the Eighth Circuit · 1916
- Southern Pac. Co. v. LoweDistrict Court, S.D. New York · 1917
- Gulf Oil Corp. v. LewellynDistrict Court, W.D. Pennsylvania · 1916
3Cited by5 opinions
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