Western Oil Refining Co. v. Lipscomb
Supreme Court of the United States
ERROR TO THE' SUPREME COURT OF THE STATE OF TENNESSEE. The case is stated in the opinion.
1Opinion of the CourtJustice Van Devanter
This was a suit by an Indiana corporation to recover money paid under protest as an occupation or privilege tax in Tennessee. The plaintiff had an oil refinery in Illinois and a steel barrel factory in Indiana and was selling the products of its refinery and factory upon orders taken by traveling salesmen in its employ. For the purpose of filling orders so taken in Maury County, Tennessee, it shipped into that county from its refinery a tank car of oil and from its factory a car of steel barrels. Both cars were billed to the plaintiff at Columbia, in that county, and, alter the orders from…
2Cases cited12 opinions
- Southern Pacific Terminal Co. v. Interstate Commerce CommissionSupreme Court of the United States · 1911
- Texas & New Orleans Railroad v. Sabine Tram Co.Supreme Court of the United States · 1913
- Caldwell v. North CarolinaSupreme Court of the United States · 1903
- Gulf, Colorado & Santa Fe Railway Co. v. TexasSupreme Court of the United States · 1907
- Railroad Commission of Ohio v. Worthington, Receiver of Wheeling & Lake Erie Railroad CompanySupreme Court of the United States · 1912
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3Cited by49 opinions
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- Western Union Telegraph Co. v. FosterSupreme Court of the United States · 1918
- Wagner v. City of CovingtonSupreme Court of the United States · 1919
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