Legal Opinion
Stanolind Pipe Line Co. v. Oklahoma Tax Commission
District Court, W.D. Oklahoma
Decided October 9, 1939No. 6303PublishedCited by 1 opinion
1Opinion of the Court
VAUGHT, District Judge.
The plaintiff brings this' action against the Oklahoma Tax Commission seeking to recover certain taxes paid under protest, which were collected by the tax commission under what is known as the “Use Tax Act of 1937.” 68 Okl.St.Ann. § 1291 et seq. Said act provides:
“Section 4. There is hereby levied and there shall be collected from every person using, within this State, any article of tangible personal property purchased, leased, rented or exchanged subsequent to the date of passage and approval of this Act, an excise tax for the privilege of so using such tangible…
2Cases cited11 opinions
- Nashville, C. & St. LR Co. v. WallaceSupreme Court of the United States · 1933
- Nashville, Chattanooga & St. Louis Railway Co. v. WallaceSupreme Court of the United States · 1933
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- Helson & Randolph v. KentuckySupreme Court of the United States · 1929
- Ozark Pipe Line Corp. v. MonierSupreme Court of the United States · 1925
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Oklahoma Tax Commission v. Stanolind Pipe Line Co.Court of Appeals for the Tenth Circuit · 1940