Legal Opinion
Helson & Randolph v. Kentucky
Supreme Court of the United States
Decided April 8, 1929No. 296PublishedCited by 133 opinions
1Opinion of the CourtJustice Sutherland
This is an action brought by the Commonwealth of Kentucky against plaintiffs : error to recover an amount levied under § 1, c. 120, Acts 1924,* which imposes a tax of three cents per gallon on all gasoline sold within the Commonwealth at wholesale. The words “ sold ‘ at wholesale/ ” as used in the act, are defined to include “ any and all sales made for the purpose of resale or distribution or for me,” and also to include any person who *248shall purchase such gasoline without the state “and sell or distribute or use the same within the State.” The tax was increased from three cents to five cents…
2Cases cited21 opinions
- Edye v. RobertsonSupreme Court of the United States · 1884
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- Smith v. TurnerSupreme Court of the United States · 1849
- Henderson v. Mayor of the City of New York Commissioners of Immigration v. North German LloydSupreme Court of the United States · 1876
- Crandall v. NevadaSupreme Court of the United States · 1868
16 more not listed; retrieve them via the Exa API.
3Cited by133 opinions
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
- 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
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- Colgate v. HarveySupreme Court of the United States · 1935
128 more not listed; retrieve them via the Exa API.