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MAGNOLIA PETROLEUM CO. v. UNITED STATES

No. 45678.

53 F.Supp. 231 (1944)

MAGNOLIA PETROLEUM CO. v. UNITED STATES.

Court of Claims.

January 3, 1944.

Attorney(s) appearing for the Case

Raymond M. Myers, of Dallas, Tex. (Homer Hendricks, 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.

WHITAKER, Judge.

Plaintiff sues to recover the sum of $114,695, the amount of taxes paid upon the transportation by pipe line of crude petroleum and the refined products thereof, plus interest. Transportation at three places was involved. One was from its storage tanks at its refinery at Beaumont, Texas into vessels at its wharves on the Neches River, which was the north boundary of its plant; another was from its storage tanks at its refinery at Beaumont to its terminal...

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