Legal Opinion
American Oil Co. v. Neill
Supreme Court of the United States
Decided April 26, 1965No. 19PublishedCited by 75 opinions
1Opinion of the CourtChief Justice Warren
This appeal presents the issue of whether, where a licensed Idaho dealer in motor fuels sells and transfers gasoline outside the State for importation into the State by an agency of the Federal Government, the State of Idaho may constitutionally impose an excise tax upon the transaction on the theory that the dealer constructively “receives” the gasoline in Idaho upon its importation.
On June 26, 1959, invitations for bids were issued by the United States Government from the Regional Office of the General Services Administration (GSA) at Seattle, Washington, covering some 607 separate items —…
2Cases cited10 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
5 more not listed; retrieve them via the Exa API.
3Cited by75 opinions
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Robert G. Baker v. United StatesCourt of Appeals for the D.C. Circuit · 1968
- National Geographic Society v. California Board of EqualizationSupreme Court of the United States · 1977
- United States v. Tax Comm'n of Miss.Supreme Court of the United States · 1975
- Gurley v. RhodenSupreme Court of the United States · 1975
70 more not listed; retrieve them via the Exa API.