Legal Opinion
Texaco, Inc. v. Cottage Hill Operating Company
Court of Appeals for the Seventh Circuit
Decided June 17, 1983No. 82-2944PublishedCited by 10 opinions
1Opinion of the Court
ESCHBACH, Circuit Judge.
Cottage Hill Operating Company (“Cottage Hill”) appeals from the district court’s denial of its Motion to Dismiss or to Stay. For the reasons below, we dismiss the appeal for lack of appellate jurisdiction.
I
Texaco, Inc. (“Texaco”) supplied gasoline to Cottage Hill, who in turn used the gasoline in its school bus service. Cottage Hill itself is a for-profit organization subject to state use tax, but it contends that it buys gasoline as an agent for tax-exempt schools and is thus exempt from both federal and state taxes on gasoline.
In 1981, the Illinois State Department…
2Cases cited14 opinions
- Meachum v. FanoSupreme Court of the United States · 1976
- Catlin v. United StatesSupreme Court of the United States · 1945
- Enelow v. New York Life InsuranceSupreme Court of the United States · 1935
- Ettelson v. Metropolitan Life InsuranceSupreme Court of the United States · 1943
- Microsoftware Computer Systems, Inc. v. Ontel CorporationCourt of Appeals for the Seventh Circuit · 1982
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Martha Olson v. Paine, Webber, Jackson & Curtis, Inc.Court of Appeals for the Seventh Circuit · 1986
- Richard Mazanec v. North Judson-San Pierre School CorporationCourt of Appeals for the Seventh Circuit · 1985
- Lac Courte Oreilles Band of Lake Superior Chippewa Indians v. State of WisconsinCourt of Appeals for the Seventh Circuit · 1987
- In Re Empresas Noroeste, Inc., Debtor. Hans Lopez Stubbe, Trustee, Etc. v. Banco Central Corporation, Formerly Known as Banco Central Y EconomiasCourt of Appeals for the First Circuit · 1986
- John E. Burns Drilling Co. v. Central Bank of Denver, Central Bank of Denver v. Honorable Clarence A. Brimmer, Chief Judge, and Honorable Ewing T. Kerr, District Judge, John E. Burns Drilling Co., a Wyoming Corporation, Real Party in InterestCourt of Appeals for the Tenth Circuit · 1984
5 more not listed; retrieve them via the Exa API.