Legal Opinion
General Petroleum Corp. of Cal. v. Smith
Arizona Supreme Court
Decided March 12, 1945No. Civil No. 4699PublishedCited by 36 opinions
1Opinion of the CourtMorgan, J.
Plaintiff brought an action against defendants for a declaratory judgment decreeing that it was not liable for, and the defendants are not entitled to collect, a penalty of $9,395.05, plus 7% interest under Section 66-306, Arizona Code Annotated 1939 of the Motor Vehicle Fuel Tax Act. The trial court on motion of defendants dismissed the complaint on the ground that it failed to state a claim upon which relief could be granted. Judgment being entered in accordance with the order to dismiss, the plaintiff brought this appeal.
In considering the cause we must assume that all allegations of fact…
2Cases cited10 opinions
- McHenry v. AlfordSupreme Court of the United States · 1898
- People v. Texas Co.Supreme Court of Colorado · 1929
- United States Trust Co. v. New MexicoSupreme Court of the United States · 1902
- Litchfield v. County of WebsterSupreme Court of the United States · 1880
- McHenry v. AlforeSupreme Court of the United States · 1898
5 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- City of Mesa v. KillingsworthArizona Supreme Court · 1964
- Gay v. Canada Dry Bottling Co. of FloridaSupreme Court of Florida · 1952
- Childers v. Parker's, Inc.Supreme Court of North Carolina · 1968
- North Slope Borough v. Sohio Petroleum Corp.Alaska Supreme Court · 1978
- Crane Co. v. Arizona State Tax CommissionArizona Supreme Court · 1945
31 more not listed; retrieve them via the Exa API.