Case Name: BIG LAKE OIL CO., Appellant, v. D. B. HEINER, Collector, Appellee
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1933-12-23
Citations: 67 F.2d 985
Docket Number: No. 5117
Parties: BIG LAKE OIL CO., Appellant, v. D. B. HEINER, Collector, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 67
Pages: 985–985

Head Matter:
BIG LAKE OIL CO., Appellant, v. D. B. HEINER, Collector, Appellee.
No. 5117.
Circuit Court of Appeals, Third Circuit.
Dec. 23, 1933.
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. Glark, 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.

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.