Legal Opinion

Portland Pipe Line Corp. v. Morrison

Supreme Court of Vermont

Decided January 4, 1955No. 1833, 1834PublishedCited by 5 opinions

1Opinion of the CourtChase, J.

These cases originated before the commissioner of taxes under V. S. 47, §873, to obtain a revision of taxes assessed under V. S. 47, §§949-951 inclusive. Relief was denied and the petitioner appealed to the Washington County Court under V. S. 47, §947. To the petitions the petitionee demurred; the demurrers were sustained pro forma; the petitioner excepted, and the causes passed to this Court.

The petitions show these facts which are admitted by the demurrers. The petitioner is a Maine corporation, with its principal office in Portland, Maine. It owns a pipe line for the transportation of oil…

2Cases cited5 opinions

  1. Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
  2. Memphis Natural Gas Co. v. StoneSupreme Court of the United States · 1948
  3. Ozark Pipe Line Corp. v. MonierSupreme Court of the United States · 1925
  4. Union Twist Drill Co. v. HarveySupreme Court of Vermont · 1944
  5. Ruppert v. Commissioner of TaxesSupreme Court of Vermont · 1952

3Cited by5 opinions

  1. Langrock v. Department of TaxesSupreme Court of Vermont · 1980
  2. Town of Cambridge v. BassettSupreme Court of Vermont · 1982
  3. Magoon v. Board of Civil AuthoritySupreme Court of Vermont · 1982
  4. Dostal's, Inc. v. Wright, Commr.Supreme Court of Vermont · 1971
  5. Ran-Mar, Inc. v. Town of BerlinVermont Superior Court · 2005

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