Legal Opinion
Superior Oil Co. v. Mississippi Ex Rel. Knox
Supreme Court of the United States
Decided February 24, 1930No. 28PublishedCited by 154 opinions
1Opinion of the CourtJustice Holmes
This is a suit by the State of Mississippi to collect a tax on distributors of gasoline of three and four cents respectively per gallon sold, according to the statute in force at the time of the sales. The defence was that the sales were in interstate commerce. The Supreme Court of the State upheld the tax, 119 So. Rep. 360, and the defendant, the Superior Oil Company, appealed "to this Court on the ground that the statutes as applied violated the commerce clause of the Constitution of the United States. Article 1, Section 8.
The facts are as follows. The Superior Oil Company, a corporation…
2Cases cited7 opinions
- Bullen v. WisconsinSupreme Court of the United States · 1916
- Browning v. City of WaycrossSupreme Court of the United States · 1914
- Sonneborn Brothers v. CuretonSupreme Court of the United States · 1923
- Kalem Co. v. Harper BrothersSupreme Court of the United States · 1911
- A. G. Spalding & Bros. v. EdwardsSupreme Court of the United States · 1923
2 more not listed; retrieve them via the Exa API.
3Cited by154 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- Newman v. DoreNew York Court of Appeals · 1937
- n.sidney Nyhus v. Travel Management CorporationCourt of Appeals for the D.C. Circuit · 1972
149 more not listed; retrieve them via the Exa API.