Legal Opinion
Gus O. Hollis, Maxine Hollis, and Jean Walsh Quinnett v. The United States of America, Independent Petroleum Association of America, Amici Curiae
Court of Appeals for the Tenth Circuit
Decided October 3, 1984No. 82-1780PublishedCited by 25 opinions
1Opinion of the Court
SETH, Chief Judge.
This was an action for a refund of taxes paid under the Crude Oil Windfall Profit Tax Act, Pub.L. No. 96-223. It was brought by two taxpayers asserting that the Act was unconstitutional. In their complaint they make only several conclusory statements — thus the provisions of the Act generally are not definite enough “to satisfy due process and, thus, are in violation of Amendment XIV, Section 1 of the Constitution of the United States,” and also that the tax is unequal in application in violation of the Fourteenth Amendment. The final paragraph of the “claim” states that the…
2Cases cited11 opinions
- Link v. Wabash RailroadSupreme Court of the United States · 1962
- Ackermann v. United StatesSupreme Court of the United States · 1950
- Klapprott v. United StatesSupreme Court of the United States · 1949
- Klapprott v. United StatesSupreme Court of the United States · 1949
- In the Matter of the Sanction of Jay C. Baker and Michael J. Carson, George Roland Mulvaney v. Rivair Flying Service, Inc. v. Ed Dietlin, D/B/A Dietlin Aircraft, Third PartyCourt of Appeals for the Third Circuit · 1984
6 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Kenneth Ray Meade v. Grubbs, Badge No. 128, Individually and as a Deputy Sheriff of the County of OklahomaCourt of Appeals for the Tenth Circuit · 1988
- Ocelot Oil Corporation v. Sparrow IndustriesCourt of Appeals for the Tenth Circuit · 1988
- Evelyn Hancock v. City of Oklahoma City, a Municipal CorporationCourt of Appeals for the Tenth Circuit · 1988
- Smith v. United StatesCourt of Appeals for the Tenth Circuit · 1987
- In the Matter of the Sanction of Jay C. Baker and Michael J. Carson, George Roland Mulvaney v. Rivair Flying Service, Inc. v. Ed Dietlin, D/B/A Dietlin Aircraft, Third PartyCourt of Appeals for the Third Circuit · 1984
20 more not listed; retrieve them via the Exa API.