Legal Opinion
American Oil Company v. Neill
Idaho Supreme Court
Decided June 20, 1963No. 9113PublishedCited by 5 opinions
1Opinion of the Court
McFADDEN, Justice.
This action, originally brought by Utah Oil Refining Company, is to recover motor fuels tax payments made under protest to P. G. Neill, State Tax Collector. The payments were made during the period between January and November, 1960, for motor fuels delivered between November 1, 1959 and October 30, 1960. Subsequent to instituting the action The American Oil Company, as successor of Utah Oil Refining Company, was substituted as the plaintiff; P. G. Neill resigned as Tax Collector of the State of Idaho, and Vernon Drown was appointed as acting Tax Collector of the State; Mr.…
2Cases cited33 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
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3Cited by5 opinions
- American Oil Co. v. NeillSupreme Court of the United States · 1965
- Goodman Oil Co. v. Idaho State Tax CommissionIdaho Supreme Court · 2001
- V-1 Oil Co. v. State Tax CommissionIdaho Supreme Court · 1977
- American Oil Company v. NeillIdaho Supreme Court · 1966
- Connecticut Limousine Service, Inc. v. SullivanConnecticut Superior Court · 1966