State v. Transcontinental Gas Pipe Line Corp.

On Rehearing

SIMPSON, Justice.

At the earnest request of the ever zealous assistant attorney general, we postponed consideration of the State’s application for rehearing, pending final disposition by the United States Circuit Court of Appeals (5th Circuit) of the cases of Ideal Cement Co., appellant v. United Gas Pipe Line Co., appellee (Scott Paper Co., appellant, v. United Gas Pipe Line Co., appellee), 282 F.2d 574.

The United States District Court, 176 F.Supp. 748 held that the taxable event in those cases was an intrastate transaction, and it was thought by appellant that these federal cases…