The California Motor Vehicle Fuel License Tax Act 1 imposes a license tax, measured by gallonage, on the privilege of distributing any motor vehicle fuel. Section 10 states that the Act is inapplicable 'to any motor vehicle fuel sold to the government of the United States or any department thereof for official use of said government.' United States v. Standard Oil Co. of California, 332 U.S. 301 (1947) United States v. Standard Oil Co. of California. No. 235. Argued April 8-9, 1947. Decided June 23, 1947. 332 U.S. 301. Syllabus. A soldier in the Army of the United States was injured by a motor truck, through negligence of the driver. Standard Oil Co. of California, 449 U.S. 232 (1980), including the facts, issue, rule of law, holding and reasoning, key terms, and concurrences and dissents. Toggle navigation Study Aids