WILLIAM E. GUY

v.

HONORABLE JAKE FISHER, JUDGE OF THE CIRCUIT COURT OF BRAXTON COUNTY, CARY C. HINES, ADMINISTRATOR DE BONIS NON, ETC., ET AL.

Citator

Cited By

• Dixie Oil Co. v. United States, 24 F.2d 804 (5th Cir. 1928)
  …tax applies to “all transportation of oil by pipe line,” liability for the tax was incurred by what was done by plaintiff. Conclusions similar to those above stated were reached in the ease of Motter v. Derby Oil Co. (C. C. A.) 16 F.(2d) 717; Id., 273 U. S. 762, 47 S. Ct. 477, 71 L. Ed. 879. The terms of the provision in question indicate that it was contemplated by the lawmakers that, where the transporter of oil by pipe line has no tariff or rates of its own, evidence of the rates or tariffs of other pi…
• Alexander v. Carter Oil Co., 53 F.2d 964 (10th Cir. 1931)
  …ntent on the part of Congress to differentiate between carriers of oil and carriers of other commodities. Any question as to the intent of Congress has been set at rest by Motter v. Derby Oil Co. (C. C. A. 8) 16 F. [*966] (2d) 717, certiorari denied 273 U. S. 762, 47 S. Ct. 477, 71 L. Ed. 879, and Dixie Oil Co. v. United States (C. C. A. 5) 24 F.(2d) 804. But, as we see it, this does not reach the question in this ease. The question is, Is the movement from the wells to the storage a “transportation of oil…
• Standard Oil Co. v. McLAUGHLIN, 67 F.2d 111 (9th Cir. 1933)
  …oval. In view of our own decision in MeischkeSmith v. Wardell, supra, and the more recent decision by the Circuit Court of Appeals of the Eighth Circuit in Motter v. Derby Oil Co., 16 F.(2d) 717, in which certiorari was denied by the Supreme Court, 273 U. S. 762, 47 S. Ct. 477, 71 L. Ed. 879, we feel that it is unnecessary to discuss the numerous authorities cited by the appellant on the subject of a direct tax. We agree with the trial court that the tax imposed was an excise tax and was not required by the…