Indian Refining Co. v. Dallman

This is an appeal from a judgment of the District Court entered March 11, 1940. Prior to the entry of the findings of fact and conclusions of law upon which the judgment was predicated, an opinion was filed by Judge Briggle which has since been published. Indian Refining Company v. Dallman, Collector of Internal Revenue, D.C., 31 F.Supp. 455. The opinion fully discloses the facts, issues and legal conclusions upon which the District Judge found in favor of the plaintiffs. In addition to the authorities therein cited and relied upon, the District Court of the Southern District of New York…