Legal Opinion
Oklahoma Tax Commission v. Stanolind Pipe Line Co.
Court of Appeals for the Tenth Circuit
Decided July 15, 1940No. 2029PublishedCited by 8 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
Section 4, Article 11, Chapter 66, Laws of Oklahoma 1937, 68 Okl.St.Ann. § 1294, levied an excise tax at the rate of two per cent of the purchase price, as elsewhere defined in the act, upon any article of tangible personal property purchased, leased, rented, or exchanged, for the privilege of using such property; section 5, 68 Okl.St. Ann. § 1295, exempted certain classes of property from the tax; and section 6, 68 Okl.St.Ann. § 1296, provided that if any property had already been subjected to a use or sale tax, by that or any other state, in an amount less than the…
2Cases cited9 opinions
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- Helson & Randolph v. KentuckySupreme Court of the United States · 1929
- Pacific Telephone & Telegraph Co. v. GallagherSupreme Court of the United States · 1939
- Bingaman v. Golden Eagle Western Lines, Inc.Supreme Court of the United States · 1936
- Vancouver Oil Co. v. HennefordWashington Supreme Court · 1935
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Colonial Pipeline Company v. ClaytonSupreme Court of North Carolina · 1969
- Michigan-Wisconsin Pipe Line Co. v. JohnsonSupreme Court of Iowa · 1955
- Inter-State Nurseries, Inc. v. Iowa Department of RevenueSupreme Court of Iowa · 1969
- Atchison, Topeka & Santa Fe Railway Co. v. State Board of EqualizationCalifornia Court of Appeal · 1956
- Aspen Airways, Inc. v. HeckersColorado Court of Appeals · 1972
3 more not listed; retrieve them via the Exa API.