Legal Opinion
Oklahoma Tax Commission v. Texas Co.
Supreme Court of the United States
Decided April 25, 1949No. 40PublishedCited by 116 opinions
1Opinion of the CourtJustice Rutledge
The principal question is whether a lessee of mineral rights in allotted and restricted Indian lands is immunized by the Constitution against payment of nondiscriminatory state gross production taxes and state excise taxes on petroleum produced from such lands. In effect the issue is whether this Court’s previous decisions in Howard v. Gipsy Oil Co., 247 U. S. 503; Large Oil Co. v. Howard, 248 U. S. 549; and Oklahoma v. Barnsdall Refineries, 296 U. S. 521, invalidating such taxes as applied to like lessees, have been so undermined by later decisions, in particular Helvering v. Mountain…
2Cases cited73 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Burnet v. Coronado Oil & Gas Co.Supreme Court of the United States · 1932
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
68 more not listed; retrieve them via the Exa API.
3Cited by116 opinions
- National Federation of Independent Business v. SebeliusSupreme Court of the United States · 2012
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- Cotton Petroleum Corp. v. New MexicoSupreme Court of the United States · 1989
- South Carolina v. BakerSupreme Court of the United States · 1988
111 more not listed; retrieve them via the Exa API.