Legal Opinion

In re Page Express, Inc.

District Court, D. Connecticut

Decided July 11, 1963No. 30183PublishedCited by 1 opinion

1Opinion of the Court

ANDERSON, Chief Judge.

Petitioner, Humble Oil & Refining Company, is a distributor of gasoline in the State of Connecticut. Between September 1, 1959 and March 14, 1961, it sold and delivered to Page Express, Inc., a quantity of gasoline. As such distributor, petitioner, before the 25th day of each of the months during the period, made a record of the gallons of gasoline distributed to Page Express during the preceding month and sent a report of such distributions to the Connecticut State Tax Commissioner on forms supplied by the Commissioner. With each such report petitioner paid to the Tax…

2Cases cited11 opinions

  1. New Jersey v. AndersonSupreme Court of the United States · 1906
  2. City of New York v. FeiringSupreme Court of the United States · 1941
  3. City of New York v. RassnerCourt of Appeals for the Second Circuit · 1942
  4. Spencer v. Consumers Oil Co.Supreme Court of Connecticut · 1932
  5. Anastasio v. Gulf Oil CorporationSupreme Court of Connecticut · 1945

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3Cited by1 opinion

  1. Standard Oil Company, an Indiana Corporation v. Edward H. Kurtz, Trustee of Meadow Rock Company, BankruptCourt of Appeals for the Eighth Circuit · 1964

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