Legal Opinion
Standard Oil Co. of Louisiana v. Fontenot
Supreme Court of Louisiana
Decided October 17, 1941No. 36309PublishedCited by 28 opinions
1Opinion of the Court
HIGGINS, Justice.
The Standard Oil Company of Louisiana, a corporation organized under the laws of this State, engaged as a dealer in selling gasoline and other petroleum products, instituted this suit under the provisions of Act No. 330 of 1938, against the Director of Revenue of the State of Louisiana, to recover the sum of $22,662.55, representing excise taxes claimed to be due the State for the month of December, 1940, and paid under protest by the plaintiff to the defendant. The plaintiff alleged that the sales of gasoline, motor fuel, lubricating oil and kerosene were expressly exempt…
2Cases cited46 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Panhandle Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1928
- Helvering v. GerhardtSupreme Court of the United States · 1938
41 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Meyers v. FlournoySupreme Court of Louisiana · 1946
- Vulcan Foundry, Inc. v. McNamaraSupreme Court of Louisiana · 1982
- Lafourche Parish Water Dist. v. Carl Heck Engrs.Louisiana Court of Appeal · 1977
- Collector of Revenue v. Murphy Oil Co.Louisiana Court of Appeal · 1977
- Semco, LLC v. Grand Ltd.Louisiana Court of Appeal · 2017
23 more not listed; retrieve them via the Exa API.