Legal Opinion
State Tax Comm'n of Miss. v. Interstate Natural Gas Co.
Supreme Court of the United States
Decided November 23, 1931No. 40PublishedCited by 40 opinions
1Opinion of the CourtJustice Holmes
delivered the opinion of the Court..This is an appeal from a decree of three Judges sitting according to statute in the District Court, by which the íax Commission of the State of Mississippi is permanently enjoined from enforcing a Privilege Tax Law of that State, being c. 88 of the laws of 1930, against the Interstate Natural Gas Company, the plaintiff in this suit.
The facts are agreed. The plaintiff has a trunk line of pipe extending from gas fields in Louisiana through Mississippi and back to Louisiana; 72.42 miles having a diameter of 22 inches, 8.11 miles having a diameter of 12 inches…
2Cases cited4 opinions
- Missouri Ex Rel. Barrett v. Kansas Natural Gas Co.Supreme Court of the United States · 1924
- East Ohio Gas Co. v. Tax Comm'n of OhioSupreme Court of the United States · 1931
- Public Util. Comm'n of Kan. v. LandonSupreme Court of the United States · 1919
- Ozark Pipe Line Corp. v. MonierSupreme Court of the United States · 1925
3Cited by40 opinions
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
- Illinois Natural Gas Co. v. Central Illinois Public Service Co.Supreme Court of the United States · 1942
- Interstate Natural Gas Co. v. Federal Power CommissionSupreme Court of the United States · 1947
- Memphis Natural Gas Co. v. StoneSupreme Court of the United States · 1948
- Coverdale v. Arkansas-Louisiana Pipe Line Co.Supreme Court of the United States · 1938
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