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PHILLIPS PIPE LINE CO. v. UNITED STATES

No. 44359.

40 F.Supp. 981 (1941)

PHILLIPS PIPE LINE CO. v. UNITED STATES.

Court of Claims.

October 6, 1941.

Attorney(s) appearing for the Case

Rayburn L. Foster, of Bartlesville, Okl. (Gardner, Morrison, Rogers & McGuire, of Washington, D. C., and Don Emery, Newton Montgomery, and George L. Sneed Jr., all of Bartlesville, Okl., on the briefs), for plaintiff.

J. W. Hussey, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Andersen and Fred K. Dyar, Sp. Assts. to the Atty. Gen., on the brief).

Before WHALEY, Chief Justice, LITTLETON, WHITAKER, JONES, and MADDEN, Judges.

JONES, Judge.

Is natural gasoline a liquid product of crude petroleum? That is the single issue in this case.

The Revenue Act of 19321 imposes a tax upon "all transportation of crude petroleum and liquid products thereof by pipe line."

The plaintiff paid taxes in the sum of $264,784.38 under the act on natural or casinghead gasoline which had been transported by pipe line.

A refund of these taxes is sought on the...

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