Ashland Refining Co. v. Fox

SOPER, Circuit Judge.

Ashland Refining Company, the plaintiff herein, attempts to distinguish this case from the companion case of Gulf Refining Co. v. Fox, 11 F. Supp. 425, decided this day, on the ground that its relationship to the operators of the 82 filling stations upon which it has been taxed is merely that of vendor and vendee, and that it has no control or right of control over them. The stipulation of facts shows that the plaintiff is engaged in its own name, and through subsidiary corporations, in manufacturing gasoline and other petroleum products in Kentucky, and in distributing…