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

United States Court of Appeals for the Third Circuit1933-12-23No. No. 5117
67 F.2d 985

Authorities cited

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Opinion

majority opinion

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.