Legal Opinion
Indian Territory Illuminating Oil Co. v. Board of Equalization of Tulsa Cty.
Supreme Court of the United States
Decided February 13, 1933No. Nos. 356, 357PublishedCited by 24 opinions
1Opinion of the CourtChief Justice Hughes
These cases present the question of the validity of ad valorem, taxes upon crude oil belonging to petitioner, Indian Territory Illuminating Oil Company, and held by it in its storage tanks in Tulsa County and Payne County, Oklahoma. In each case, the tax was challenged upon the ground that the oil was exempt because in its production petitioner was operating as an instrumentality of the United States. The Supreme Court of Oklahoma sustained the taxes, 159 Okla. 15, 13 P. (2d) 585; 159 Okla. 6, 14 P. (2d) 929, and the eases come here on writs of certiorari.
The facts are shown by ¿greed…
2Cases cited14 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Burnet v. Coronado Oil & Gas Co.Supreme Court of the United States · 1932
- Railroad Co. v. PenistonSupreme Court of the United States · 1873
- Gillespie v. OklahomaSupreme Court of the United States · 1922
- Fox Film Corp. v. DoyalSupreme Court of the United States · 1932
9 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Helvering v. Mountain Producers Corp.Supreme Court of the United States · 1938
- Oklahoma Tax Commission v. Texas Co.Supreme Court of the United States · 1949
- United States v. Lewisburg Area School DistrictCourt of Appeals for the Third Circuit · 1976
- Tirrell v. JohnstonSupreme Court of New Hampshire · 1934
- Industrial Uranium Co. v. State Tax CommissionArizona Supreme Court · 1963
19 more not listed; retrieve them via the Exa API.