Legal Opinion
Motter v. Derby Oil Co.
Court of Appeals for the Eighth Circuit
Decided December 13, 1926No. 7152PublishedCited by 12 opinions
1Opinion of the Court
VAN VALKENBURGH, Circuit Judge.
The Derby Oil Company, a corporation, brought suit, in the District Court for the District of Kansas, against the collector of internal revenue for that revenue district to recover back the sum of $6,590.18, collected under protest as excise taxes on the transportation of oil by pipe line during the period from June 1, 1920, to December 31, 1921. Trial was to the court upon an agreed statement of facts, and judgment resulted for defendant in error, plaintiff below. As stated in the agreed statement of facts, defendant in error owned, operated, and controlled an…
2Cases cited23 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Knowlton v. MooreSupreme Court of the United States · 1900
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- McCray v. United StatesSupreme Court of the United States · 1904
18 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Dixie Oil Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1928
- Continental Oil Co. v. JonesDistrict Court, W.D. Oklahoma · 1948
- Dixie Oil Co. v. United StatesDistrict Court, W.D. Louisiana · 1927
- Jones v. Continental Oil Co.Court of Appeals for the Tenth Circuit · 1944
- Mohawk Petroleum Co. v. LewisDistrict Court, N.D. California · 1937
7 more not listed; retrieve them via the Exa API.