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TIDE WATER ASSOCIATED OIL CO. v. JONES

Civil Action No. 1289.

57 F.Supp. 482 (1944)

TIDE WATER ASSOCIATED OIL CO. v. JONES, Collector of Internal Revenue.

District Court, W. D. Oklahoma.

August 23, 1944.

Attorney(s) appearing for the Case

Y. P. Broome, of Tulsa, Okl., for plaintiff.

Charles E. Dierker, U. S. Dist. Atty., of Oklahoma City, Okl., for defendant.

CHANDLER, District Judge.

This action was brought by the plaintiff to recover documentary stamp taxes assessed against it by the defendant under the provisions of Schedule A(8) of Title VIII of the Revenue Act of 1926 as added by Section 725 of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, page 635. The taxes were assessed against plaintiff as successor of Tide Water Oil Company, a dissolved Oklahoma corporation. The...

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