Legal Opinion
Scallop Corp. v. Tully
Court of Appeals for the Second Circuit
Decided April 12, 1983No. 758, Docket 82-7719PublishedCited by 10 opinions
1Opinion of the Court
MESKILL, Circuit Judge:
Plaintiff-appellant Scallop Corporation (Scallop) commenced this suit seeking a declaration that N.Y. Tax Law § 182 (McKinney Supp.1981 & Supp. June 1982), which imposed a two percent tax on gross receipts of oil companies operating within New York, is preempted by the Emergency Petroleum Allocation Act (EPAA), 15 U.S.C. §§ 751-760h (1976), and thus void under the Supremacy Clause of the United States Constitution art. VI, cl. 2. After concluding that the Tax Injunction Act, 28 U.S.C. § 1341 (1976), deprived federal courts of subject matter jurisdiction to hear…
2Cases cited18 opinions
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
- McCallum v. United StatesSupreme Court of the United States · 1982
- Scanlon v. BattleSupreme Court of the United States · 1981
- Bray v. United StatesSupreme Court of the United States · 1975
- Mountain Fuel Supply Company, a Utah Corporation, and Cross-Appellant v. Reland Johnson, and Johnson Oil Company, Inc., and Cross-AppelleeCourt of Appeals for the Tenth Circuit · 1978
13 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- In Re Seneca Oil CompanyCourt of Appeals for the First Circuit · 1990
- United States Department of Energy v. Seneca Oil Co.Court of Appeals for the Tenth Circuit · 1990
- Placid Oil Co. v. Ashland Oil, Inc.Temporary Emergency Court of Appeals · 1986
- Northern Oil Co. v. Standard Oil Co.Temporary Emergency Court of Appeals · 1985
- RJG Cab, Inc. v. HodelCourt of Appeals for the Third Circuit · 1986
5 more not listed; retrieve them via the Exa API.