United States v. Pan American Refining Corporation

TUTTLE, Circuit Judge.

This is an appeal by the Government from a judgment of the District Court entered in a trial without a jury in favor of the Pan American Refining Corporation and against the United States in a suit for refund of petroleum transportation taxes alleged to have been illegally collected. The former Collector of Internal Revenue having resigned, this suit was properly brought against the United States under the authority of 28 U.S.C.A. § 1346(a) (1).

The tax was assessed by the Commissioner of Internal Revenue under the provisions of 26 U.S.C.A. § 3460. 1 The movements…