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NATIONAL PIPE LINE CO. v. UNITED STATES

No. 43658.

48 F.Supp. 655 (1943)

NATIONAL PIPE LINE CO. v. UNITED STATES.

Court of Claims.

February 1, 1943.

Attorney(s) appearing for the Case

Meredith M. Daubin, of Washington, D. C. (Homer L. McCormick, of Washington, D. C., on the brief), for plaintiff.

J. W. Hussey, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

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

MADDEN, Judge.

The question is whether plaintiff was compelled to pay a larger tax than it justly owed under Section 731 of the Revenue Act of 1932, 47 Stat. 169, 275, 26 U.S.C.A. Int.Rev.Acts, page 636. That section imposed a tax on the transportation of oil by pipe line. Its portions relevant here are as follows:

"(a) There is hereby imposed upon all transportation of crude petroleum and liquid products thereof by pipe line originating on or after the fifteenth...

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