Tax Review Board v. Esso Standard Division

Opinion by

Mr. Justice Eagen,

Section 1081 of the United States Internal Revenue Code of 1951 (26 U.S.C. §1081) provides: “(a) There is hereby imposed on gasoline sold by the producer or importer thereof, or by any producer of gasoline, a *357tax of 4 cents a gallon.”1 Liability for payment of the tax is imposed upon tbe producer who makes the sale.2

The appellant, Esso Standard Division of Humble Oil and Refining Company (Humble) is the producer of gasoline and other petroleum products. Humble adds the amount of the above tax to the sales price of the gasoline it charges each purchaser, and the…