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STANDARD OIL CO. v. GREEN

No. 4609.

34 F.Supp. 30 (1940)

STANDARD OIL CO. v. GREEN, Chairman of Iowa Board of Assessment, et al. (PHILLIPS PETROLEUM CO., Intervener).

District Court, S. D. Iowa, Central Division.

July 8, 1940.

Attorney(s) appearing for the Case

Carr, Cox, Evans & Riley, of Des Moines, Iowa, for plaintiff.

Paul J. Parker, of Des Moines, Iowa, for Phillips Petroleum Co., intervener.

Fred D. Everett, Atty. Gen., and John F. Mulroney, Asst. Atty. Gen., for the State of Iowa.

DEWEY, District Judge.

This suit was instituted by the Standard Oil Company against officials of the State of Iowa to determine whether certain filling stations and bulk plants were chain stores within the meaning of the Iowa Chain Store Tax Act, Code 1939, § 6943.126 et seq. Certain constitutional questions having been raised, a three-judge court was assembled and most of the questions raised by the pleadings were determined by a consent decree; but that consent...

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