Legal Opinion
Hart Refineries v. Harmon
Supreme Court of the United States
Decided February 18, 1929No. 210PublishedCited by 53 opinions
1Opinion of the CourtJustice Sutherland
delivered the opinion of the Court..
A Montana statute (§§2382 and 2383 Reviseji Codes 1921, as amended by c. 186, Laws 1925) levies an excise tax upon distributors and dealers engaged within the state in the business of refining, manufacturing, producing, or compounding gasoline or distillate aád selling the same in the state, and also upon those engaged within the-state in the business of shipping, transporting, or importing any gasoline or distillate into the state and selling the same in the state after it has been brought to rest therein. The basis of the tax is the sale of gasoline or…
2Cases cited14 opinions
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- American Sugar Refining Co. v. LouisianaSupreme Court of the United States · 1900
- Brown-Forman Co. v. KentuckySupreme Court of the United States · 1910
- Oliver Iron Mining Co. v. LordSupreme Court of the United States · 1923
9 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- Nashville, C. & St. LR Co. v. WallaceSupreme Court of the United States · 1933
- Nashville, Chattanooga & St. Louis Railway Co. v. WallaceSupreme Court of the United States · 1933
- Gregg Dyeing Co. v. QuerySupreme Court of the United States · 1932
- Edelman v. Boeing Air Transport, Inc.Supreme Court of the United States · 1933
- State Ex Rel. Zander v. DISTRICT COURT OF THE FOURTH JUDICIAL DISTRICTMontana Supreme Court · 1979
48 more not listed; retrieve them via the Exa API.