Moto-Pep, Inc. v. McGoldrick

This case presents the question of whether one operating an “oil depot” within the meaning of Item 71(a), Section 67-4203, T.C.A. (Section 1248.2 Item 71, 1950 Code Supplement) is liable for the privilege tax levied thereby based upon the total gallonage of petroleum products sold, used or otherwise distributed or stored, including the gallonage delivered directly from the depot’s suppliers to its customers without ever coming to rest in or passing through the depot’s storage tanks.

The complainant corporation (Moto-Pep, Inc.) paid the privilege tax assessed against it and filed its original…