Legal Opinion
Mid-Valley Pipeline Company v. King
Tennessee Supreme Court
Decided August 23, 1968PublishedCited by 8 opinions
1Opinion of the CourtJustice Chattin
Three cases filed by Mid-Valley Pipeline Company against the Commissioner of Revenue were consolidated for trial. The suits sought recovery of franchise and excise taxes paid under protest for the years 1963, 1964, 1965 and 1966. By a supplemental bill to the original bill filed to recover the taxes for the years 1963 and 1964, Mid-Valley sought recovery of penalties paid subsequent to payment of the taxes for those years.
Complainant, Mid-Valley, alleged it was a common carrier engaged in the transportation of crude oil in continuous flow by means of a single pipeline extending from points…
2Cases cited9 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
- Memphis Natural Gas Co. v. StoneSupreme Court of the United States · 1948
- Railway Express Agency, Inc. v. VirginiaSupreme Court of the United States · 1959
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Tennessee Growers, Inc. v. KingTennessee Supreme Court · 1984
- Crown Enterprises, Inc. v. WoodsTennessee Supreme Court · 1977
- Colonial Pipeline Company v. AgertonSupreme Court of Louisiana · 1974
- Commercial Equities Corp. v. TollettTennessee Supreme Court · 1980
- COLONIAL PIPELINE COMPANY v. AgertonLouisiana Court of Appeal · 1973
3 more not listed; retrieve them via the Exa API.