JOY OIL CO. v. STATE TAX COMM'N.

No. 223.

337 U.S. 286 (1949)

JOY OIL CO., LTD. v. STATE TAX COMMISSION.

Supreme Court of United States.

Decided June 13, 1949.


Attorney(s) appearing for the Case

Clayton F. Jennings argued the cause and filed a brief for petitioner.

Edmund E. Shepherd, Solicitor General of Michigan, argued the cause for respondent. With him on the brief were Eugene F. Black, Attorney General. Daniel J. O'Hara, Assistant Attorney General, Dale H. Fillmore and Joel K. Underwood.


MR. JUSTICE FRANKFURTER delivered the opinion of the Court.

On December 29, 1945, petitioner Joy Oil Company, Ltd., a Canadian corporation, purchased 1,500,000 gallons of gasoline from Mid-West Refineries, Inc., of Grand Rapids, Michigan. The bills of lading issued by the railroad to which the gasoline was delivered were marked "For Export to Canada," but the gasoline was consigned to petitioner at Detroit. In order to secure...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases