State Tax Commision v. Associated Oil & Gas Co.

McDonough, justice.

Appeal from the District Court of the Third Judicial District. Judgment below was for the defendants and plaintiff appeals. The point in issue is: At what point should certain gasoline which was imported into the state have been measured for tax purposes? The parties are in agreement that the tax in question was levied on the sale and use of the gasoline, but they disagree as to the time when the amount of gasoline should have been measured. It should be noted that the complaint filed by appellant alleges that a deficiency amount is due for the period from January 1, 1936,…