Legal Opinion
McLeod, Comm'r of Rev. v. Memphis Nat. Gas Co.
Supreme Court of Arkansas
Decided November 6, 1944No. 4-7429PublishedCited by 4 opinions
1Opinion of the CourtMcHaney, J.
Appellee, a foreign corporation, not authorized to do business in Arkansas, owns and operates a gas pipe line, originating in the State of Louisiana, and running through the southeast corner of the State of Arkansas, crossing the Mississippi Biver near Greenville, Mississippi, and running thence in a northerly direction through the western part of said state to Memphis, Tennessee, and from thence to Jackson, Tennessee. Its principal business office is in the city of Memphis. It has no business office and transacts no business in this state, except as hereinafter stated. Natural gas is…
2Cases cited21 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- South Carolina State Highway Department v. Barnwell Bros.Supreme Court of the United States · 1938
- Shaffer v. CarterSupreme Court of the United States · 1920
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
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3Cited by4 opinions
- American Television Co., Inc. v. HerveySupreme Court of Arkansas · 1973
- Commr. of Revenues v. Pacific Fruit Express Co.Supreme Court of Arkansas · 1956
- Oklahoma Tax Commission v. American Refrigerator Transit Co.Supreme Court of Oklahoma · 1959
- Pfeiffer v. StateSupreme Court of Arkansas · 1956