Legal Opinion
General Petroleum Corp. v. United States
District Court, S.D. California
Decided July 30, 1938No. 7958-YPublishedCited by 6 opinions
1Opinion of the Court
YANICWICH, District Judge.
By this action, General Petroleum Corporation of California, a corporation, seeks to recover the sum of $6194.48 paid by its predecessor, General Pipe Line Company of California, between June 21, 1932, and December 31, 1934, as a tax on casing-head or natural gasoline transported by pipe line.
The payment was made under the Revenue Act of 1932, which imposed a tax “upon all transportation of crude petroleum and liquid products thereof by pipe line originating on or after the fifteenth day after the date of the enactment of this Act and before July 1, 1935.” Sec.…
2Cases cited27 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- United States v. IshamSupreme Court of the United States · 1873
- Takao Ozawa v. United StatesSupreme Court of the United States · 1922
- Burke v. Southern Pacific RailroadSupreme Court of the United States · 1914
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3Cited by6 opinions
- Armature Exchange, Inc. v. United StatesDistrict Court, S.D. California · 1939
- Standard Oil Co. v. United StatesDistrict Court, N.D. California · 1941
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- McCabe Petroleum Corp. v. Easement & Right-Of-Way Across Township 12 North, Range 23 EastMontana Supreme Court · 2004
- McCabe Petroleum Corp. v. Easement & Right-Of-Way Across Township 12 North, Range 23 EastMontana Supreme Court · 2004
1 more not listed; retrieve them via the Exa API.