Legal Opinion
Shell Oil Co. v. State Board of Equalization
California Supreme Court
Decided June 6, 1966No. Sac. 7576PublishedCited by 27 opinions
1Opinion of the Court
*717PEEK, J.
-The Shell Oil Company seeks a refund of taxes collected from it pursuant to the California Sales and Use Tax Law1 based upon sales of bunker fuel oil to vessels engaged in interstate and foreign commerce. It contends that the tax is prohibited under the import-export and commerce clauses of the United States Constitution.
The import-export clause provides: ``No State shall, without the Consent of Congress, lay any Imposts or Duties on Tm-ports or Exports, except what may be absolutely necessary for executing its inspection Laws. . . ." (U.S. Const., art. I, § 10, cl. 2.)
The commerce…
2Cases cited47 opinions
- Lauritzen v. LarsenSupreme Court of the United States · 1953
- Brown v. MarylandSupreme Court of the United States · 1827
- Huron Portland Cement Co. v. City of DetroitSupreme Court of the United States · 1960
- Coe v. ErrolSupreme Court of the United States · 1886
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
42 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Hartley Marine Corp. v. MierkeWest Virginia Supreme Court · 1996
- United Air Lines, Inc. v. MahinIllinois Supreme Court · 1971
- Montgomery Ward & Co. v. State Board of EqualizationCalifornia Court of Appeal · 1969
- Collector of Revenue v. JL Richardson CompanyLouisiana Court of Appeal · 1971
- OLYMPIC TUG & BARGE v. Dept. of RevenueCourt of Appeals of Washington · 2011
22 more not listed; retrieve them via the Exa API.