Legal Opinion
Standard Oil Co. of Cal. v. California
Supreme Court of the United States
Decided February 5, 1934No. 347PublishedCited by 74 opinions
1Opinion of the CourtJustice McReynolds
Court.
By Ch. 267, Statutes 1923, as amended (Chs. -716 and 795, Statutes 1927), the State of California undertook to lay a license tax upon/ every distributor for each gallon of motor vehicle fuel “ sold and delivered by him in this State ” with certain exceptions not here important.
At -its own expense and risk, appellant, a Delaware corporation, qualified to do business in California, sold and delivered to the Post Exchange, within the Presidio of San Francisco, 420 gallons of gasoline. It carried this to the Exchange’s' place of business in barrels or by tank trucks. Both sale and delivery…
2Cases cited4 opinions
- Surplus Trading Co. v. CookSupreme Court of the United States · 1930
- United States v. UnzeutaSupreme Court of the United States · 1930
- Arlington Hotel Co. v. FantSupreme Court of the United States · 1929
- People v. Standard Oil Co.California Supreme Court · 1933
3Cited by74 opinions
- Select Base Materials, Inc. v. Board of EqualizationCalifornia Supreme Court · 1959
- Collins v. Yosemite Park & Curry Co.Supreme Court of the United States · 1938
- Pacific Coast Dairy, Inc. v. Department of Agriculture of Cal.Supreme Court of the United States · 1943
- Polar Ice Cream & Creamery Co. v. AndrewsSupreme Court of the United States · 1964
- United States v. State Tax CommissionSupreme Court of the United States · 1973
69 more not listed; retrieve them via the Exa API.