Williams & Lee Scouting Service, Inc. v. Calvert

PHILLIPS, Chief Justice.

This is a sales tax case in which both parties stipulated the facts to be as follows:

“Prior to its actual organization, the owners of Williams & Lee approached a number of large oil companies in 1959 and proposed to do their scouting for them at a fee, that fee to be low enough to amount to a savings over what they were spending to do their own scouting individually. At the outset, the originators of Williams & Lee were reluctant to initiate the corporation until assured of enough subscribers to make it a sound proposition, and the oil companies were apprehensive about…