Legal Opinion
Swiss Oil Corp. v. Shanks
Supreme Court of the United States
Decided February 28, 1927No. 148PublishedCited by 53 opinions
1Opinion of the CourtJustice Stone
The Swiss Oil Corporation, plaintiff in error, instituted -a mandamus proceeding in the Circuit Court of Franklin County, Kentucky, to compel the state auditor, the defendant in error, to issue a warrant for the refund of taxes alleged to have been illegally assessed against it, on_the' ground among others, that the taxing statute was repugnant to the Constitution of the United States. This is the appropriate procedure, under the staté law, for compelling a return to the taxpayer of taxes improp- • erly collected. § 162, Carroll Ky. Stat. 1922; Craig, Auditor v. Renaker, 201 Ky. 576,
The trial…
2Cases cited22 opinions
- Davidson v. New OrleansSupreme Court of the United States · 1878
- Shaffer v. CarterSupreme Court of the United States · 1920
- Greene v. Louisville & Interurban RailroadSupreme Court of the United States · 1917
- St. Louis Southwestern Railway Co. v. ArkansasSupreme Court of the United States · 1914
- Brown-Forman Co. v. KentuckySupreme Court of the United States · 1910
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3Cited by53 opinions
- Whitney v. CaliforniaSupreme Court of the United States · 1927
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Metropolitan Casualty Ins. Co. v. BrownellSupreme Court of the United States · 1935
- Neild v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1940
48 more not listed; retrieve them via the Exa API.