Dixie Oil Co. v. United States

WALKER, Circuit Judge.

This was an action by plaintiff in error (herein called plaintiff) to recover an amount of taxes paid by it under protest, which amount was claimed by the taxing officials to be due under the provisions of Revenue Act 1918, §■§ 500(e) and 501(d) 40 Stat. 1102, 1103 (Comp. St. §'§ 6309%a, 6309%b), imposing a tax on “all transportation of oil by pipe line.”

The case was tried by the court without a jury on a stipulation of facts made by the parties. The following was shown by that stipulation:

Plaintiff owned and operated a gas and oil lease covering approximately 700 acres,…