Case Name: FAHS, Collector of Internal Revenue, v. ORANGE STATE OIL CO.
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1943-10-22
Citations: 138 F.2d 743
Docket Number: No. 10672
Parties: FAHS, Collector of Internal Revenue, v. ORANGE STATE OIL CO.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 138
Pages: 743–744

Head Matter:
FAHS, Collector of Internal Revenue, v. ORANGE STATE OIL CO.
No. 10672.
Circuit Court of Appeals, Fifth Circuit.
Oct. 22, 1943.
Bernard Chertcoff and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., Herbert S. Phillips, U. S. Atty., of Tampa, Fla., and Harry G. Taylor, Asst. U. S. Atty., of Miami, Fla., for appellant.
J. Mark Wilcox, of Miami, Fla., for ap-pellee.
Before HUTCHESON and HOLMES, Circuit Judges, and RUSSELL, District Judge.

Opinion:
PER CURIAM.
This case cannot be distinguished from that of American Oil Co. v. Fly, 5 Cir., 135 F.2d 491. On the authority of that case the judgment is affirmed.