Legal Opinion
Union Tank Car Co. v. McKnight
Court of Appeals for the Seventh Circuit
Decided March 13, 1936No. 5562PublishedCited by 4 opinions
1Opinion of the Court
EVANS, Circuit Judge.
The facts as gathered from the stipulation are:
Appellant is a foreign tank car company (not a transportation company) owning approximately 39,000 cars which it leases to shippers of liquid products. It maintains repair shops at convenient points throughout the country. Among its lessees is the Lincoln Oil Refining Corporation, which has a refinery located in Crawford County, Illinois, the taxing jurisdiction in question. The refining company uses the leased cars for transporting petroleum products from its refinery in said county to points in Illinois and surrounding…
2Cases cited19 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Kirby v. United StatesSupreme Court of the United States · 1899
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Western Union Telegraph Co. v. Kansas Ex Rel. ColemanSupreme Court of the United States · 1910
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
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3Cited by4 opinions
- Chicago & W. I. R. v. Chicago & E. I. Ry. Co.Court of Appeals for the Seventh Circuit · 1938
- District of Columbia v. Smoot Sand & Gravel Corp.Court of Appeals for the D.C. Circuit · 1950
- Mid-Continent Airlines, Inc. v. Nebraska State Board of EqualizationNebraska Supreme Court · 1953
- Southwest Forest Industries, Inc. v. Vanply, Inc.Court of Appeals of Oregon · 1979