Legal Opinion
Spur Distributing Co. v. Lindsey
Tennessee Supreme Court
Decided July 19, 1933PublishedCited by 4 opinions
1Opinion of the CourtJustice Chambliss
This is a suit brought to recover back a privilege tax paid under Item 62, Chapter 13, Acts of Tennessee, second extra session of 1931, reading as follows:
“ITEM 62 — OIL DEPOTS AND OIL WAGONS WHOLESALE.
“The term ‘Oil Depot’ as used herein shall be under stood to mean a place within this State where petroleum products and/or substitutes therefor come to rest within this State after movement in interstate commerce or where such products are kept for sale after manufacture or processing in this State, in quantities equal to or greater than thirty-one gallons liquid measure, and, the transfer of…
2Cases cited5 opinions
- General Oil Co. v. CrainSupreme Court of the United States · 1908
- Bacon v. IllinoisSupreme Court of the United States · 1913
- Gregg Dyeing Co. v. QuerySupreme Court of the United States · 1932
- Hart Refineries v. HarmonSupreme Court of the United States · 1929
- Susquehanna Coal Co. v. Mayor and Council of South AmboySupreme Court of the United States · 1913
3Cited by4 opinions
- Great Atlantic & Pacific Tea Co. v. McCanlessTennessee Supreme Court · 1942
- Sheppard v. MusserTexas Supreme Court · 1936
- Buchanan v. CarsonTennessee Supreme Court · 1949
- Esso Standard Oil Co. v. CobbTennessee Supreme Court · 1957