Midwestern Petroleum Corp. v. State Board of Tax Commissioners

The appellant, describing itself as a multiple owner of filling stations, engaged in the business of using, selling, and distributing gasoline and other petroleum products (exclusive of other merchandise), filed its complaint below on behalf of itself and others in like situation, seeking an injunction prevent ing the enforcement of Chapter 207 of the Acts of 1929, known as the Chain Store Tax Law.

The complaint asserts that such filling stations are not “stores” within the meaning of the word as used in the title of the act, or within the definition of the term as stated in the act, and that…