Legal Opinion
Gulf Refining Co. of Louisiana v. Phillips
Court of Appeals for the Fifth Circuit
Decided March 22, 1926No. Nos. 4636-4638PublishedCited by 7 opinions
1Opinion of the Court
WALKER, Circuit Judge.
In one of these three eases the appellant challenged taxes for the year 1922 on oil in tanks in Webster parish, La., in favor of that parish and ip favor of Dubberly school district No. 27, in which such tanks were located; in another of the eases the appellant challenged similar taxes for the year 1923; and in the remaining ease the appellant sought an injunction restraining the assessment of similar taxes for the year 1924. It was contended that the- taxes were invalid because the oil which was the subject of them was in transit in interstate commerce and was not…
2Cases cited12 opinions
- Champlain Realty Co. v. Town of BrattleboroSupreme Court of the United States · 1922
- Branson v. BushSupreme Court of the United States · 1920
- Pittsburgh &C. Railway v. Board of Public WorksSupreme Court of the United States · 1898
- Dane v. JacksonSupreme Court of the United States · 1921
- Keokuk & Hamilton Bridge Co. v. SalmSupreme Court of the United States · 1922
7 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- South Central Bell Tel. Co. v. TraigleSupreme Court of Louisiana · 1978
- J. B. Schermerhorn, Inc. v. HollomanCourt of Appeals for the Tenth Circuit · 1934
- Enterprise Products Co. v. WhitmanLouisiana Court of Appeal · 1979
- Amy L. v. Frank Bisignano, Commissioner of Social SecurityDistrict Court, D. Nevada · 2026
- Odom Co. v. King CountyWashington Supreme Court · 1970
2 more not listed; retrieve them via the Exa API.