District Court, N.D. California June 11, 1941, No. 21327-R (Standard Oil Co. v. United States)

ROCHE, District Judge.

In this action, plaintiff seeks to recover a refund on taxes paid for the period January 1, 1934 to December 31, 1936, on the transportation of natural gasoline by pipe line.1 Plaintiff made its payments in accordance with the provisions of Section 731(a) of the Revenue Act of 1932, 47 Stat. 169, 275, 26 U.S.C.A. Int.Rev.