Portland Pipe Line Corp. v. Morrison
Supreme Court of Vermont
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
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Memphis Natural Gas Co. v. StoneSupreme Court of the United States · 1948
- Ozark Pipe Line Corp. v. MonierSupreme Court of the United States · 1925
- Union Twist Drill Co. v. HarveySupreme Court of Vermont · 1944
- Ruppert v. Commissioner of TaxesSupreme Court of Vermont · 1952
3Cited by5 opinions
- Langrock v. Department of TaxesSupreme Court of Vermont · 1980
- Town of Cambridge v. BassettSupreme Court of Vermont · 1982
- Magoon v. Board of Civil AuthoritySupreme Court of Vermont · 1982
- Dostal's, Inc. v. Wright, Commr.Supreme Court of Vermont · 1971
- Ran-Mar, Inc. v. Town of BerlinVermont Superior Court · 2005