MOTO-PEP v. McGOLDRICK


303 S.W.2d 326 (1957)

MOTO-PEP, Inc. v. John W. McGOLDRICK, County Court Clerk of Shelby County, Tennessee, et al.

Supreme Court of Tennessee.

Rehearing Granted June 7, 1957.


Attorney(s) appearing for the Case

George F. McCanless, Attorney General, Allison B. Humphreys, Solicitor General, Milton P. Rice, Assistant Attorney General, for appellants (defendants).

Robert M. McRae, Jr., Memphis, Charles G. Neese, Paris, Apperson, Crump, Duzane & McRae, Memphis, of counsel, for appellee (complainant).


NEIL, Chief Justice.

This case presents the question of whether one operating an "oil depot" within the meaning of Item 71(a), Section 67-4203, T.C.A. (Section 1248.2 Item 71, 1950 Code Supplement) is liable for the privilege tax levied thereby based upon the total gallonage of petroleum products sold, used or otherwise distributed or stored, including the gallonage delivered directly from the depot's suppliers to its customers without ever coming to rest in or passing...

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