Legal Opinion
Gulf Refining Co. v. Fox
District Court, S.D. West Virginia
Decided July 11, 1935No. 3315PublishedCited by 15 opinions
1Opinion of the Court
SOPER, Circuit Judge.
The question in this case is whether 568 gasoline filling stations in West Virginia are so related to the Gulf Refining Company, the plaintiff, as to require it to pay the license fees imposed by the West Virginia Chain Store Act. (chapter 36, W. Va. Acts 1933), upon every person who operates or maintains one or more stores within the state under the same general management. The suit was brought against the state tax commissioner, to whom the license fees claimed by the state had been paid by the plaintiff under protest, in order to secure a decree enjoining him from…
2Cases cited13 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- Fox v. Standard Oil Co. of NJSupreme Court of the United States · 1935
- Coal & Coke Ry. Co. v. ConleyWest Virginia Supreme Court · 1910
- Handy & Harman v. BurnetSupreme Court of the United States · 1931
8 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Hawkins v. Merrill, Lynch, Pierce, Fenner & BeaneDistrict Court, W.D. Arkansas · 1949
- Gulf Refining Co. v. BrownCourt of Appeals for the Fourth Circuit · 1938
- Mid-Continent Petroleum Corp. v. VicarsIndiana Supreme Court · 1943
- Standard Oil Co. of Texas v. StateCourt of Appeals of Texas · 1940
- Gulf Refining Co. v. Fox, Tax CommissionerSupreme Court of the United States · 1936
10 more not listed; retrieve them via the Exa API.