Legal Opinion
Magnolia Petroleum Co. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided December 16, 1941No. 30180PublishedCited by 16 opinions
1Opinion of the CourtGibson, J.
This is an appeal by the Magnolia Petroleum Company from an order of the Oklahoma Tax Commission assessing an additional income tax against it for the years 1935 to 1938, inclusive.
The taxpayer is a foreign corporation, licensed in this state, with its principal offices at Dallas, Tex. Its business con sists of producing and refining crude oil and the sale of its crude and refined products. While it produces crude oil and markets its refined products in this state, it has no refineries, and markets little or none of its crude oil here. Its business extends over this and other states.
For the…
2Cases cited5 opinions
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Wallace v. HinesSupreme Court of the United States · 1920
- Campbell v. CornishSupreme Court of Oklahoma · 1933
- Standard Oil Co. v. Wisconsin Tax CommissionWisconsin Supreme Court · 1929
- Montgomery Ward & Co. v. State Tax CommissionSupreme Court of Kansas · 1940
3Cited by16 opinions
- Magnolia Pipe Line Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1946
- Crawford Manufacturing Co. v. State Commission of Revenue & TaxationSupreme Court of Kansas · 1956
- Atlantic Richfield Co. v. StateAlaska Supreme Court · 1985
- Webb Resources, Inc. v. McCoySupreme Court of Kansas · 1965
- Union Twist Drill Co. v. HarveySupreme Court of Vermont · 1944
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