Legal Opinion

Stone v. Interstate Natural Gas Co.

Court of Appeals for the Fifth Circuit

Decided June 5, 1939No. 9024PublishedCited by 15 opinions

1Opinion of the Court

SIBLEY, Circuit Judge.

These appeals are from a judgment in the District Court whereby Interstate Natural Gas Company recovered against “A.H. Stone, Commissioner of Franchise Tax, the sum of $4,565” with interest and costs for which execution is ordered to issue. The alleged cause of action was that Stone had forced the Gas Company to pay under protest franchise taxes for 1935, 1936 and 1937 under Chapter 121, Laws of 1934 of the State of Mississippi, but unlawfully, because the Gas Company was engaged only in interstate commerce in Mississippi, so that the tax could not be collected from it…

2Cases cited19 opinions

  1. United States v. LeeSupreme Court of the United States · 1882
  2. Brown v. MarylandSupreme Court of the United States · 1827
  3. Woodruff v. ParhamSupreme Court of the United States · 1869
  4. Stanley v. SchwalbySupreme Court of the United States · 1896
  5. United States Trust Co. v. HelveringSupreme Court of the United States · 1939

14 more not listed; retrieve them via the Exa API.

3Cited by15 opinions

  1. Memphis Natural Gas Co. v. StoneSupreme Court of the United States · 1948
  2. Colonial Pipeline Co. v. TraigleSupreme Court of the United States · 1975
  3. O. C. Thaxton, T. N. Burton, and Virgil Wood v. William Vaughan, MayorCourt of Appeals for the Fourth Circuit · 1963
  4. Price v. Upper Chesapeake Health VenturesCourt of Special Appeals of Maryland · 2010
  5. Stone v. General Contract Purchase Corp.Mississippi Supreme Court · 1942

10 more not listed; retrieve them via the Exa API.

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