Legal Opinion

Standard Oil Co. v. Johnson

California Supreme Court

Decided February 25, 1938No. Sac. 5144, 5145PublishedCited by 15 opinions

1Opinion of the Court

THE COURT.

The appeals in several actions brought by the plaintiff, Standard Oil Company of California, involve the question whether sales of gasoline in certain national parks are subject to the tax imposed by the Motor Vehicle Fuel License Tax Act (Stats. 1923, p. 577, as amended Stats. 1933, p. 1643). These appeals have been consolidated for determination. A related question is presented in the companion case of Yosemite Park & Curry Co. v. Johnson, post, p. 770 [76 Pac. (2d) 1191], wherein the Sales Tax Act (Stats. 1933, p. 2599, as amended), is involved. The determination herein will…

2Cases cited19 opinions

  1. Fort Leavenworth Railroad v. LoweSupreme Court of the United States · 1885
  2. Surplus Trading Co. v. CookSupreme Court of the United States · 1930
  3. Silas Mason Co. v. Tax Commission of WashingtonSupreme Court of the United States · 1937
  4. Chicago, Rock Island & Pacific Railway Co. v. McGlinnSupreme Court of the United States · 1885
  5. Benson v. United StatesSupreme Court of the United States · 1892

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3Cited by15 opinions

  1. Western Lithograph Co. v. State Board of EqualizationCalifornia Supreme Court · 1938
  2. Connecticut Light & Power Co. v. WalshSupreme Court of Connecticut · 1948
  3. Coso Energy Developers v. County of InyoCalifornia Court of Appeal · 2004
  4. De Aryan v. AkersCalifornia Supreme Court · 1939
  5. Bank of California v. University of Southern CaliforniaCalifornia Court of Appeal · 1962

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