Legal Opinion
Magnolia Pipe Line Co. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided April 2, 1946No. 31884PublishedCited by 58 opinions
1Opinion of the Court
HURST, V. C. J.
This is an appeal by the Magnolia Pipe Line Company from an order of the Oklahoma Tax Commission assessing additional income taxes against it for the years 1.939 and 1940.
The taxpayer is a corporation engaged in the transportation of oil in interstate commerce, whose income, for the years in question, was derived from sources partly within and partly without the State of Oklahoma.. The questions for determination are: (1) The proper formula to-be applied in allocating a proportion of such income to the State of Oklahoma for income tax purposes, and (2) the proper method of…
2Cases cited14 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Helvering v. New York Trust Co.Supreme Court of the United States · 1934
- Trimmier v. CarltonTexas Supreme Court · 1927
- People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
- Norville v. State Tax CommissionUtah Supreme Court · 1940
9 more not listed; retrieve them via the Exa API.
3Cited by58 opinions
- Arrow Tool & Gauge v. MeadSupreme Court of Oklahoma · 2000
- Polymer Fabricating, Inc. v. Employers Workers' Compensation Ass'nSupreme Court of Oklahoma · 1998
- Haney v. StateSupreme Court of Oklahoma · 1993
- Globe Life & Accident Insurance Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1996
- Neumann v. Tax CommissionSupreme Court of Oklahoma · 1979
53 more not listed; retrieve them via the Exa API.