Legal Opinion
Texas Co. v. Miller
Court of Appeals for the Fifth Circuit
Decided December 30, 1947No. 12142PublishedCited by 32 opinions
1Opinion of the Court
WALLER, Circuit Judge.
Under the statutes of Texas, Articles 7065b — -1 to 7065b — 29, Vernon’s Annotated Civil Statutes of Texas, the user of gasoline in tractors, stationary gas engines, motor boats, and the like is entitled to a refund of the gasoline taxes paid the State upon a presentation of an exemption certificate issued by a licensed refund dealer and other documents showing that the gasoline was not used on the highway and that the taxes thereon had been paid by the claimant of the refund.
The Texas Company, through its consignee, a “licensed refund dealer,” sold gasoline on credit to…
2Cases cited9 opinions
- Faires v. CockerellTexas Supreme Court · 1895
- Gerseta Corporation v. Equitable Trust Co.New York Court of Appeals · 1926
- Southern Cotton Oil Co. v. Napoleon Hill Cotton Co.Supreme Court of Arkansas · 1913
- First National Bank of Houston v. AckermanTexas Supreme Court · 1888
- Galbraith-Foxworth Lumber Co. v. LongCourt of Appeals of Texas · 1928
4 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Davis v. State, Texas Court of Appeals, 3rd District (Austin)1995
- E. D. Systems Corporation v. Southwestern Bell Telephone CompanyCourt of Appeals for the Fifth Circuit · 1982
- Doing v. RileyCourt of Appeals for the Fifth Circuit · 1949
- In Re Wingspread Corp.United States Bankruptcy Court, S.D. New York · 1990
- Interfirst Bank Dallas, N.A. v. United States Fidelity & Guaranty Co., Texas Court of Appeals, 5th District (Dallas)1989
27 more not listed; retrieve them via the Exa API.