ESSO STANDARD OIL CO. v. EVANS.

No. 330.

345 U.S. 495 (1953)

ESSO STANDARD OIL CO. v. EVANS, COMMISSIONER OF FINANCE AND TAXATION, ET AL.

Supreme Court of United States.

Decided May 4, 1953.


Attorney(s) appearing for the Case

William Waller argued the cause and filed a brief for appellant in No. 330.

Oscar H. Davis argued the cause for the United States, appellant in No. 378. With him on the brief were Solicitor General Cummings, Assistant Attorney General Holland, Ellis N. Slack, Lee A. Jackson and Berryman Green. Robert L. Stern, then Acting Solicitor General, was on the Statement as to Jurisdiction.

K. Harlan Dodson, Jr. argued the causes and filed briefs for appellees.


MR. JUSTICE REED delivered the opinion of the Court.

These are appeals from the Supreme Court of Tennessee, affirming a Chancery Court Judgment for some $196,000 in favor of the State Commissioner of Finance and Taxation, against Esso Standard Oil Co., the party of record in No. 330. Ultimately liable, the United States intervened in that litigation and brought a separate appeal here, No. 378. It contended that the state tax involved is barred by principles of sovereign...

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