Legal Opinion
Cumberland Pipe Line Co. v. Commonwealth Ex Rel. Sheriff of Estill County
Court of Appeals of Kentucky (pre-1976)
Decided December 21, 1934PublishedCited by 5 opinions
1Opinion of the Court
Opinion op the Court by
Stanley, Commissioner—
Reversing.
This suit is by the commonwealth, on relation of the sheriff of Estill county, to recover taxes on ciude petroleum in certain tanks which was not assessed in that county for the years 1925 to 1930, both inclusive. Judgment was rendered against the appellants, Cumberland Pipe Line Company, the Standard Oil Company of Kentucky, the Ashland Refining Company, the Tri-State Refining Company, the New Domain Oil & Gras Company, and McEldowney and Bowser. The major part of the judgment is against the Pipe Line Company and is based upon its…
2Cases cited34 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Champlain Realty Co. v. Town of BrattleboroSupreme Court of the United States · 1922
- Carson Petroleum Co. v. Vial, Sheriff & Tax CollectorSupreme Court of the United States · 1929
29 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Gillis v. YountKentucky Supreme Court · 1988
- Commonwealth v. Sun Life Assur. Co. of CanadaCourt of Appeals of Kentucky (pre-1976) · 1943
- Ashland Oil & Refining Co. v. Department of RevenueCourt of Appeals of Kentucky · 1953
- State Department of Assessments & Taxation v. Bendix Corp.Court of Appeals of Maryland · 1973
- Gillis v. YountKentucky Supreme Court · 1988