Legal Opinion
Board of Education v. Property Tax Appeal Board of the Department of Revenue
Appellate Court of Illinois
Decided May 5, 1982No. 17459PublishedCited by 1 opinion
1Opinion of the Court
PRESIDING JUSTICE GREEN
delivered the opinion of the court:
The issue here is whether crude oil, temporarily in tanks at the Flanagan Station of the Cushing-Chicago Pipe Line System located at Cornell in Livingston County, was (1) subject to assessment and taxation as personal property pursuant to section 18 of the Revenue Act of 1939 (Ill. Rev. Stat. 1979, ch. 120, par. 499), or (2) exempt from such tax under the commerce clause.
The pipe line system extended some 600 miles from Cushing, Oklahoma, to Northwestern Indiana carrying oil in a northeasterly direction. The Flanagan Station had 14…
2Cases cited12 opinions
- Maryland v. LouisianaSupreme Court of the United States · 1981
- General Oil Co. v. CrainSupreme Court of the United States · 1908
- Michigan-Wisconsin Pipe Line Co. v. CalvertSupreme Court of the United States · 1954
- Bacon v. IllinoisSupreme Court of the United States · 1913
- Eureka Pipe Line Co. v. HallananSupreme Court of the United States · 1921
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Diamond Shamrock Refining & Marketing Co. v. Nueces County Appraisal DistrictTexas Supreme Court · 1994