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DAVON OIL CO. v. JONES

No. 280.

36 F.Supp. 681 (1941)

DAVON OIL CO. v. JONES, Collector of Internal Revenue.

District Court, W. D. Oklahoma.

January 8, 1941.

Attorney(s) appearing for the Case

T. Murray Robinson and W. H. O'Bryan, both of Oklahoma City, Okl., for plaintiff.

Charles E. Dierker, U. S. Atty., and George H. McElroy, Asst. U. S. Atty., both of Oklahoma City, Okl., and Lester L. Gibson, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe, Sp. Asst. to the Atty Gen., on the brief), for defendant.

VAUGHT, District Judge.

This is an action for the recovery of an overpayment of income and excess profits taxes paid by the plaintiff for the calendar years 1932, 1933, 1934, and 1936, and is brought under and by virtue of the provisions of the statutes of the United States, Section 41, Subdivision 5, Title 28 U.S.C.A., and Sections 3770, 3771 and 3772 of Title 26 U.S.C.A. Int.Rev.Code.

The plaintiff is the legal successor to the Harrell-Davis Oil Company...

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