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RICHFIELD OIL CORP. v. STATE BOARD

No. 46.

329 U.S. 69 (1946)

RICHFIELD OIL CORP. v. STATE BOARD OF EQUALIZATION.

Supreme Court of United States.

Decided November 25, 1946.

Attorney(s) appearing for the Case

Norman S. Sterry argued the cause for appellant. With him on the brief was Robert E. Paradise.

John L. Nourse, Deputy Attorney General of California, argued the cause for appellee. With him on the brief was Robert W. Kenny, Attorney General.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

This case is here on appeal from the Supreme Court of California which sustained a California tax against the claim that it was repugnant to Article I, Section 10, Clause 2 of the Constitution of the United States. Judicial Code § 237, 28 U.S.C. §§ 344 (a), 861a.

Appellant is engaged in producing and selling oil and oil products in California. It entered into a contract with the New Zealand...

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