According to GATC:  A History of the General American Transportation Corporation, GATC purchased 2046 tank cars from Phillips Petroleum in 1945.  I would guess this was a lease-back arrangement.

Jim Gates
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On Fri, 5/3/19, Thomas Birkett <tnbirke@...> wrote:

Subject: Re: [RealSTMFC] Phillips Petroleum LNG and PPG gas tank cars.
To: main@RealSTMFC.groups.io
Date: Friday, May 3, 2019, 5:29 PM

All: I managed the PPCo tank car fleet after the end of this group, but do know some of the history. The first refinery was at Borger, TX the same
you Phillips started selling gasoline at retail stations 1927. The first station was in Wichita, KS but the gasoline came from Hamilton Plant, between
Bartlesville and Dewey, OK. It was "natural gasoline" separated from raw natural gas, not crude oil. The acquisition of Independent Refining from Waite Phillips, one of the other brothers of Frank and LE Phillips brought refineries in Okmukgee, OK and Kansas City, KS into
the fold. Sweeny, TX, and Woods Cross, It came later.I may be able to answer further questions off line if any one has anything further. Tom Birkett,
Bartlesville, OK.