Legal Opinion
Humble Oil & Refining Company v. Calvert
Texas Supreme Court
Decided March 29, 1972No. B-2685PublishedCited by 29 opinions
1Opinion of the Court
GREENHILL, Justice.
Humble Oil & Refining Company instituted this action to recover “occupation taxes” and the Regulation Pipeline Tax paid to the State under protest. The taxes arose out of Humble’s operations in the federally owned Corpus Christi Naval Air Station enclave.
The two main problems are (1) whether by executing an oil and gas lease, the United States abandoned its exclusive jurisdiction over the mineral estate in the enclave, and (2) whether, assuming that it had not abandoned its jurisdiction, the United States consented to the State’s taxation by enacting what is known as the…
2Cases cited11 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- S. R. A., Inc. v. MinnesotaSupreme Court of the United States · 1946
6 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Gragg v. Cayuga Independent School DistrictTexas Supreme Court · 1976
- United States v. Lewisburg Area School DistrictCourt of Appeals for the Third Circuit · 1976
- In Re O.P.M Leasing Services, Inc.United States Bankruptcy Court, S.D. New York · 1986
- HBA Contractors, Inc. v. Municipio de CeibaSupreme Court of Puerto Rico · 2005
- General Dynamics Corp. v. BullockTexas Supreme Court · 1976
24 more not listed; retrieve them via the Exa API.