Legal Opinion
Joy Oil Co. v. State Tax Commission
Supreme Court of the United States
Decided June 13, 1949No. 223PublishedCited by 37 opinions
1Opinion of the CourtJustice Frankfurter
On December 29, 1945, petitioner Joy Oil Company, Ltd., a Canadian corporation, purchased 1,500,000 gal-*287Ions of gasoline from Mid-West Refineries, Inc., of Grand Rapids, Michigan. The bills of lading issued by the railroad to which the gasoline was delivered were marked “For Export to Canada,” but the gasoline was consigned to petitioner at Detroit. In order to secure the benefits of lower export freight rates and exemption from the federal transportation and manufacturers’ excise taxes, petitioner furnished Mid-West Refineries and the railroad with prescribed forms certifying that the…
2Cases cited8 opinions
- Southern Pacific Terminal Co. v. Interstate Commerce CommissionSupreme Court of the United States · 1911
- Coe v. ErrolSupreme Court of the United States · 1886
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- Cornell v. CoyneSupreme Court of the United States · 1904
- Carson Petroleum Co. v. Vial, Sheriff & Tax CollectorSupreme Court of the United States · 1929
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3Cited by37 opinions
- Canton Railroad v. RoganSupreme Court of the United States · 1951
- Kosydar v. National Cash Register Co.Supreme Court of the United States · 1974
- Shell Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1966
- Coast Pacific Trading, Inc. v. Department of RevenueWashington Supreme Court · 1986
- Ammex, Inc v. Department of TreasuryMichigan Court of Appeals · 1999
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