Texas Gas Transmission Corp. v. Benson

We will refer to the parties as complainants and defendant as they appeared in the trial court.

The suits were consolidated for trial. Complainants are foreign corporations engaged in the business of operating interstate, natural gas' pipelines which transverse this State. Defendant is the appointed and acting Commissioner of Revenue for Tennessee.

Complainants’ pipelines extend from gas fields or delivery points in Louisiana and Texas to terminal points in the northern and eastern states of the country. Complainants are natural gas companies within the meaning of the Natural Gas Act of 1938…