E. B. HOWARD, AS AUDITOR OF THE STATE OF OKLAHOMA, ET AL., APPELLANTS,
v.
GIPSY OIL COMPANY; E. B. HOWARD, AS AUDITOR OF THE STATE OF OKLAHOMA, ET AL., APPELLANTS, V. INDIAN TERRITORY ILLUMINATING OIL COMPANY; E. B. HOWARD, AS AUDITOR OF THE STATE OF OKLAHOMA, ET AL., APPELLANTS, V. OKLAHOMA OIL COMPANY; AND E. B. HOWARD, AS AUDITOR OF THE STATE OF OKLAHOMA, ET AL., APPELLANTS, V. BARNSDALL OIL COMPANY

U.S. | 1918-05-06
Nos. 245; No. 246; No. 247; No. 248
247 U.S. 503 Supreme Court of the United States (1918) Positive Treatment
Cited by 16 cases

Per_curiam
Per Curiam.

Per Curiam.

Judgments affirmed with costs upon the authority of Choctaw & Gulf R. R. Co. v. Harrison, 235 U. S. 292; Indian Territory Illuminating Oil Co. v. Oklahoma, 240 U. S. 522.


Cases With Similar Vibessemantic neighbors from the corpus


Citator

Cited By (15 total)

  • Carpenter v. Shaw, 280 U.S. 363 (U.S. 1930)
    …ncededly have been forbidden as a tax upon an instrumentality of the national government. See Choctaw & Gulf R. Co. v. Harrison, 235 U. S. 292; Jaybird Mining Co. v. Weir, 271 U. S. 609; Gillespie v. Oklahoma, 257 U. S. 501; Howard v. Gipsy Oil Co., 247 U. S. 503; Large Oil Co. v. Howard, 248 U. S. 549. But it is urged that as the restrictions have now been removed, Congress, by its attempted repeal of the exemption and by later legislation of May 10, 1928, 45 Stat. 496, subjecting oil and gas, produced from…
  • Gillespie v. State of Okla., 257 U.S. 501 (U.S. 1922)
    …ly the principle was applied per curiam to gross production taxes under a later .statute of 1916, without reference to the fact that the taxes, instead of being in addition to, were in lieu of all taxes upon property rights. Howard v. Gipsy Oil Co., 247 U. S. 503. Large Oil Co. v. Howard, 248 U. S. 549. The argument for the State is based primarily upon the cases sustaining taxes upon net income that include gains from interstate commerce, Shaffer v. Carter, 252 U. S. 37, 57; United States Glue Co. v. Oak C…
  • Shaffer v. Carter, 252 U.S. 37 (U.S. 1920)
    …elief against the production taxes. Defendants 'appealed to this court, and assigned this ruling for error, inter alia; but they did not press the point, and the decrees were affirmed upon the merits of the federal question. Howard v. Gipsy Oil Co., 247 U. S. 503. We deem it unnecessary to pursue further the question whether either of the statutory provisions referred to furnishes an adequate legal remedy against. income taxes assessed under an unconstitutional law, since one of the grounds of complaint in…

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