Legal Opinion
State v. Humphrey
Court of Appeals of Texas
Decided December 23, 1941No. 3914PublishedCited by 11 opinions
1Opinion of the Court
O’QUINN, Justice.
This suit was filed July 8, 1940, by the plaintiff, the State of Texas, against the defendants, Thomas D. Humphrey and Angus Spear and wife, Winnie Spear, for $3,134.78 in gross production oil taxes, penalties and interest, alleged to be due under the terms of Articles 7057a and 6032, Vernon’s Annotated Revised Civil Statutes of Texas, by virtue of the production of oil taken from the earth by the defendants during January and February, 1935.
This case involves a construction of the “gross production oil tax” statutes, to wit: said Article 7057a, and Article 6032, V.A.R.…
2Cases cited5 opinions
- Texas v. DonoghueSupreme Court of the United States · 1937
- Group No. 1 Oil Corporation v. SheppardCourt of Appeals of Texas · 1935
- Brunswick-Balke-Collender Co. v. Mecklenburg CountySupreme Court of North Carolina · 1921
- Skipper-Bivens Oil Co. v. StateCourt of Appeals of Texas · 1938
- Carpenter v. StateTennessee Supreme Court · 1908
3Cited by11 opinions
- Phillips Petroleum Co. v. AdamsCourt of Appeals for the Fifth Circuit · 1975
- Terry v. CITY OF PORTLANDOregon Supreme Court · 1955
- Beamer v. Franchise Tax BoardCalifornia Supreme Court · 1977
- Cities Service Oil Co. v. McCroryCourt of Appeals of Texas · 1945
- Exxon Corp. v. South Carolina Tax CommissionSupreme Court of South Carolina · 1979
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