Court of Appeals for the Ninth Circuit July 9, 1935, 7488-7493 (Welch v. St. Helens Petroleum Co.)

WILBUR, Circuit Judge.

These actions were brought by the taxpayers, St. Helens Petroleum Company, Limited, a British Corporation, and the Kern River Oilfields of California, Limited, a British corporation, to recover money paid for excess profit taxes and income taxes upon incomes accruing to the taxpayers derived from oil wells in California.