Gulf Oil Corp. v. McGoldrick
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtTownley, J.
This proceeding is brought to review an assessment made by the comptroller of the city of New York against petitioner’s predecessor for emergency sales taxes on sales made during the period from December 10, 1934, to December 31, 1935. Petitioner’s predecessor has since been dissolved and the petitioner is its successor and. has all its rights. The'payment of the taxes was duly protested. Petitioner, in fact, did not collect the sales tax on the disputed sales.
Petitioner has sold oil manufactured in bond from crude petroleum imported from Venezuela. The crude petroleum was delivered directly…
2Cases cited7 opinions
- Southern Pacific Terminal Co. v. Interstate Commerce CommissionSupreme Court of the United States · 1911
- Board of Trustees of Univ. of Ill. v. United StatesSupreme Court of the United States · 1933
- Tide Water Oil Co. v. United StatesSupreme Court of the United States · 1898
- Socony-Vacuum Oil Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1936
- Norfolk & Western Railway Co. v. SimsSupreme Court of the United States · 1903
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- McGoldrick v. Gulf Oil Corp.Supreme Court of the United States · 1940
- Chartair, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Standard Oil Co. v. State Tax CommissionerNorth Dakota Supreme Court · 1941
- During v. ValenteAppellate Division of the Supreme Court of the State of New York · 1944
- State v. Thoni Oil Magic Benzol Gas Stations, Inc.Court of Appeals of Georgia · 1970
4 more not listed; retrieve them via the Exa API.