Legal Opinion
Interstate Oil Pipe Line Co. v. Stone
Mississippi Supreme Court
Decided April 26, 1948No. 36672PublishedCited by 14 opinions
1Opinion of the Court
This is a suit wherein the appellant Interstate Oil Pipe Line Company seeks a refund of taxes in the sum of $25,326.63 which it paid on March 24, 1947, to the appellee A.H. Stone, Chairman of the State Tax Commission, for the period from January 1, 1944, to June 30, 1946, inclusive.
During the period aforesaid the appellant, a Deleware corporation which had qualified to do business in this State, owned and operated several pipe line systems for gathering crude oil from tanks on producing leases in numerous oil fields in Mississippi and transporting the same to some local shipping point on a…
2Cases cited12 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Coe v. ErrolSupreme Court of the United States · 1886
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- Champlain Realty Co. v. Town of BrattleboroSupreme Court of the United States · 1922
- Carson Petroleum Co. v. Vial, Sheriff & Tax CollectorSupreme Court of the United States · 1929
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Interstate Oil Pipe Line Co. v. StoneSupreme Court of the United States · 1949
- Martin Ship Service Co. v. City of Los AngelesCalifornia Supreme Court · 1950
- Michigan-Wisconsin Pipe Line Co. v. JohnsonSupreme Court of Iowa · 1955
- Atchison, Topeka & Santa Fe Railway Co. v. State Board of EqualizationCalifornia Court of Appeal · 1956
- Weeks Dredging & Contracting, Inc. v. State Tax Com'nMississippi Supreme Court · 1988
9 more not listed; retrieve them via the Exa API.