Legal Opinion

Johnson Oil Refining Co. v. State Ex Rel. Templeton

Supreme Court of Oklahoma

Decided June 11, 1935No. 25459PublishedCited by 1 opinion

1Opinion of the CourtBusby, J.

This is a proceeding instituted under sections 12346 and 12348, O. S. 1931 (commonly referred to as the Tax Ferret Law), to list and assess for taxation in Osage county, Okla., as omitted personal property certain crude oil belonging to the Johnson Oil & Refining Company.

The case involves different quantities of crude oil which were located in Osage county on the first day of January of each of several years. The principal question to be determined is whether each of the several quantities of tangible personal property had acquired a situs in Osage county for the purpose of taxation.

The…

2Cases cited10 opinions

  1. Bacon v. IllinoisSupreme Court of the United States · 1913
  2. Champlain Realty Co. v. Town of BrattleboroSupreme Court of the United States · 1922
  3. Ozark Pipe Line Corp. v. MonierSupreme Court of the United States · 1925
  4. Kelley v. RhoadsSupreme Court of the United States · 1903
  5. Eureka Pipe Line Co. v. HallananSupreme Court of the United States · 1921

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3Cited by1 opinion

  1. Ainsworth v. County of FillmoreNebraska Supreme Court · 1958

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