Legal Opinion
Golden Eagle Western Lines, Inc. v. Bingaman
District Court, D. New Mexico
Decided July 19, 1935No. 2765PublishedCited by 1 opinion
1Per curiam
By section 2, chapter 176, Laws of 1933, the New Mexico Legislature “levied and imposed an excise tax of five cents (5$) per gallon upon the sale and use of all gasoline and motor fuel sold or used in this state for any purpose except gasoline sold in interstate commerce.”
Plaintiff operates a bus line through New Mexico, doing no intrastate business. It buys no gasoline in the state,1 Transcontinental & Western Air Co. v. Lujan, 36 N.M. 64, 8 P.(2d) 103, nor does it store gasoline in the state, American Airways, Inc., v. Wallace (D.C.) 57 F.(2d) 877, affirmed 287 U.S. 565, 53 S.Ct. 15, 77…
2Cases cited14 opinions
- Nashville, C. & St. LR Co. v. WallaceSupreme Court of the United States · 1933
- Nashville, Chattanooga & St. Louis Railway Co. v. WallaceSupreme Court of the United States · 1933
- Continental Baking Co. v. WoodringSupreme Court of the United States · 1932
- Clark v. PoorSupreme Court of the United States · 1927
- Interstate Busses Corp. v. BlodgettSupreme Court of the United States · 1928
9 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Kobeckis v. BudzkoSupreme Judicial Court of Maine · 1967