Legal Opinion
State v. Texas Co.
Supreme Court of Louisiana
Decided April 26, 1937No. 33576PublishedCited by 4 opinions
1Opinion of the Court
ODOM, Justice.
The State of Louisiana through its supervisor of public accounts brought suit against the Texas Company and the surety on its bond to collect $3,737.73, plus, penalties, alleged to be due under the provisions of Act No. 142 of 1924, Act No. 6, Extra Session of 1928, as amended by Act No. 8 of 1930, and Act No. 16 of 1932. These acts levy a tax on all gasoline or motor fuel sold or used in the State of Louisiana for domestic consumption. It is alleged that the Texas Company is a dealer in gasoline, as the term “dealer” is defined by the said acts, and that from September, 1927,…
2Cases cited6 opinions
- Nashville, C. & St. LR Co. v. WallaceSupreme Court of the United States · 1933
- Nashville, Chattanooga & St. Louis Railway Co. v. WallaceSupreme Court of the United States · 1933
- Gregg Dyeing Co. v. QuerySupreme Court of the United States · 1932
- Edelman v. Boeing Air Transport, Inc.Supreme Court of the United States · 1933
- Wemple v. Producers' Oil Co.Supreme Court of Louisiana · 1919
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- State v. Standard Oil Co. of LouisianaSupreme Court of Louisiana · 1938
- Johnson v. LemonsLouisiana Court of Appeal · 1963
- Commissioner of Internal Revenue v. GrayCourt of Appeals for the Fifth Circuit · 1947
- Texas Co. v. WilkinsonDistrict Court, E.D. Louisiana · 1937