Legal Opinion
Ideal Cement Company v. United Gas Pipe Line Company, Scott Paper Company v. United Gas Pipe Line Company
Court of Appeals for the Fifth Circuit
Decided November 16, 1960No. 18118_1PublishedCited by 4 opinions
1Opinion of the Court
RIVES, Chief Judge.
The issue in these cases is whether a municipal license tax is applicable to the business of distributing natural gas to industrial consumers within the municipality’s taxing jurisdiction, when such distribution is the terminal act of the transportation of that natural gas from without the state. The tax is measured by gross receipts from sales of natural gas within the municipality’s taxing jurisdiction.
The issue arises out of suits filed by the United Gas Pipeline Company against Ideal Cement Company and Scott Paper Company for reimbursemment of such taxes paid by United…
Also in this document: Per curiam 1; Per curiam 2.
2Cases cited20 opinions
- Ashwander v. Tennessee Valley AuthoritySupreme Court of the United States · 1936
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Liverpool, New York & Philadelphia Steamship Co. v. Commissioners of EmigrationSupreme Court of the United States · 1885
- Chicago & Grand Trunk Railway Co. v. WellmanSupreme Court of the United States · 1892
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
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3Cited by4 opinions
- United Gas Pipe Line Co. v. Ideal Cement Co.Supreme Court of the United States · 1962
- Colonial Pipeline Company v. MoutonLouisiana Court of Appeal · 1969
- State v. Transcontinental Gas Pipe Line Corp.Supreme Court of Alabama · 1960
- United Gas Pipe Line Co. v. Ideal Cement Co.Supreme Court of the United States · 1962