Big Lake Oil Co. v. Heiner

Full title: BIG LAKE OIL CO., Appellant, v. D.B. HEINER, Collector, Appellee

Court: Circuit Court of Appeals, Third Circuit

Date published: Dec 23, 1933

67 F.2d 985 (3d Cir. 1933)

Opinion

No. 5117.

December 23, 1933.

Appeal from the District Court of the United States for the Western District of Pennsylvania.

John S. McKelvy, Jr., of Pittsburgh, Pa., and Baker, Botts, Andrews Wharton and Homer L. Bruce, all of Houston, Tex., for appellant.

E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, of Washington, D.C., and Horatio S. Dumbauld, U.S. Atty., of Pittsburgh, Pa. (Henry C. Clark, Sp. Atty., Bureau of Internal Revenue, of Washington, D.C., and John A. McCann, Sp. Atty., Bureau of Internal Revenue, of Pittsburgh, Pa., of counsel), for appellee.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

BUFFINGTON, Circuit Judge.

In our view this case is but a necessary step in an effort to have the Supreme Court review and reverse its decision in Group No. 1 Oil Corporation v. Bass, 283 U.S. 279, 51 S. Ct. 432, 75 L. Ed. 1032. The facts in the present case are the same as in that one. Such being the situation, we affirm the judgment entered by the court below ( 2 F. Supp. 41), which rightly followed Group No. 1 Oil Corporation v. Bass, 283 U.S. 279, 51 S. Ct. 432, 75 L. Ed. 1032.