Legal Opinion

United Gas Pipe Line Co. v. Ideal Cement Co.

Supreme Court of the United States

Decided March 19, 1962No. 61PublishedCited by 70 opinions

1Per curiam

This is an appeal from the Court of Appeals’ reversal of a summary judgment entered for the appellant in the United States District Court for the Southern District of Alabama. The suit, based on diversity of citizenship, sought contractual reimbursement of taxes paid to the City of Mobile relative to sales of natural gas to the appellees. They defended on the ground that the contracts contemplated reimbursement only of valid tax payments, and that the License Code of the City of Mobile, § 1, par. 193 (1955), under which the tax was exacted and paid, was invalid under the Commerce Clause of…

2Cases cited10 opinions

  1. Leiter Minerals, Inc. v. United StatesSupreme Court of the United States · 1957
  2. Clay v. Sun Ins. Office Ltd.Supreme Court of the United States · 1960
  3. Panhandle Eastern Pipe Line Co. v. Public Service CommissionSupreme Court of the United States · 1948
  4. Federal Power Commission v. Transcontinental Gas Pipe Line Corp.Supreme Court of the United States · 1961
  5. East Ohio Gas Co. v. Tax Comm'n of OhioSupreme Court of the United States · 1931

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3Cited by70 opinions

  1. Colorado River Water Conservation District v. United StatesSupreme Court of the United States · 1976
  2. Quackenbush v. Allstate InsuranceSupreme Court of the United States · 1996
  3. City of New Orleans v. DukesSupreme Court of the United States · 1976
  4. England v. Louisiana State Board of Medical ExaminersSupreme Court of the United States · 1964
  5. Southwest Airlines Company v. Texas International Airlines, Inc. v. Texas Aeronautics Commission, Intervenor-AppelleeCourt of Appeals for the Fifth Circuit · 1977

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