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MOHAWK PETROLEUM CO. v. LEWIS

No. 20048-R.

19 F.Supp. 867 (1937)

MOHAWK PETROLEUM CO. v. LEWIS, Collector of Internal Revenue.

District Court, N. D. California, S. D.

June 24, 1937.

Attorney(s) appearing for the Case

Joseph C. Meyerstein, of San Francisco, Cal., for plaintiff.

H. H. McPike, U. S. Atty., and Esther B. Phillips, Asst. U. S. Atty., both of San Francisco, Cal., for defendant.

ROCHE, District Judge.

This is an action at law by the Mohawk Company to recover excise taxes levied and paid upon the transportation of crude oil by pipe line from certain of plaintiff's leases' flow tanks to its Fruitvale refinery storage tanks. The amount contested originally was $1,621.11, but during the trial by mutual concessions it was reduced to approximately $875. This amount represents the tax upon oil produced at plaintiff's Red Ribbon lease, and another...

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