Legal Opinion
Alexander v. Cosden Pipe Line Co.
Supreme Court of the United States
Decided January 8, 1934No. 54PublishedCited by 66 opinions
1Opinion of the CourtJustice Van Devanter
This was an action at law brought in the District Court for the Western District of Oklahoma to recover from the defendant moneys alleged to have been wrongfully exacted by him, as collector sof internal revenue, from the plaintiff as excise taxes 'on the transportation of crude oil through the latter’s pipe line.
Apart from matters eliminated during the pendency of the suit, four distinct claims were asserted. The first related to the transportation of 2,022,248.41 barrels for Cosden and Company between November 1, 1917, and. March 31, 1919, whereon an additional assessment of $15,066.87 was…
2Cases cited28 opinions
- Langnes v. GreenSupreme Court of the United States · 1931
- United States & Interstate Commerce Commission v. American Railway Express Co.Supreme Court of the United States · 1924
- Mount Pleasant v. BeckwithSupreme Court of the United States · 1880
- Federal Trade Commission v. Pacific States Paper Trade Ass'nSupreme Court of the United States · 1927
- Newton v. Consolidated Gas Co. of NYSupreme Court of the United States · 1922
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3Cited by66 opinions
- Tennessee Coal, Iron & Railroad v. Muscoda Local No. 123Supreme Court of the United States · 1944
- Morley Construction Co. v. Maryland Casualty Co.Supreme Court of the United States · 1937
- Durovic v. CommissionerUnited States Tax Court · 1970
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- Jennings v. StephensSupreme Court of the United States · 2015
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