Supreme Court of Oklahoma April 2, 1946, No. 31884. (Magnolia Pipe Line Co. v. Oklahoma Tax Commission)

HURST, V. C. J.

This is an appeal by the Magnolia Pipe Line Company from an order of the Oklahoma Tax Commission assessing additional income taxes against it for the years 1.939 and 1940.

The taxpayer is a corporation engaged in the transportation of oil in interstate commerce, whose income, for the years in question, was derived from sources partly within and partly without the State of Oklahoma.