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Legal Opinion

Green v. Phillips Petroleum Co.

Court of Appeals for the Eighth Circuit

Decided May 9, 1941No. 11873PublishedCited by 18 opinions

1Opinion of the Court

SANBORN, Circuit Judge.

This is an appeal by the Iowa State Board of Assessment and Review from a decree which determines that the Iowa Chain Store Tax Act (c. 75, Laws of the 46th General Assembly of Iowa, as amended; §§ 6943.126 to 6943.141, Code of Iowa, 1939) is inapplicable to seventy-three bulk plants of the Phillips Petroleum Company, a Delaware corporation authorized to do business in Iowa, at which plants the Company’s wholesale driver plan of operation is in effect. The decree enjoins the appellants from assessing against or exacting or collecting from the Phillips Petroleum Company…

2Cases cited5 opinions

  1. Railroad Comm'n of Tex. v. Pullman Co.Supreme Court of the United States · 1941
  2. West v. American Telephone & Telegraph Co.Supreme Court of the United States · 1940
  3. Ex Parte BransfordSupreme Court of the United States · 1940
  4. Lee v. BickellSupreme Court of the United States · 1934
  5. Glenn v. Field Packing Co.Supreme Court of the United States · 1933

3Cited by18 opinions

  1. Spector Motor Service, Inc. v. McLaughlinSupreme Court of the United States · 1944
  2. Magraw v. DonovanDistrict Court, D. Minnesota · 1958
  3. United States v. 150.29 Acres of Land, More or Less, in Milwaukee CountyCourt of Appeals for the Seventh Circuit · 1943
  4. Miller v. City of GreenvilleCourt of Appeals for the Eighth Circuit · 1943
  5. NATIONAL ASS'N FOR ADVANCE. OF COLORED PEOPLE v. PattyDistrict Court, E.D. Virginia · 1958

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