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AMERICAN OIL CO. v. NEILL

No. 19.

380 U.S. 451 (1965)

AMERICAN OIL CO. v. NEILL ET AL.

Supreme Court of United States.

Decided April 26, 1965.

Attorney(s) appearing for the Case

Frank I. Goodman argued the cause for appellant and for the United States, as amicus curiae. With him on the briefs were Solicitor General Cox, Assistant Attorney General Oberdorfer, I. Henry Kutz and Robert A. Bernstein for the United States, and Calvin Dworshak for appellant.

Allan G. Shepard, Attorney General of Idaho, argued the cause for appellees. With him on the brief were William M. Smith, Assistant Attorney General, Faber F. Tway and Anton Hohler.

MR. CHIEF JUSTICE WARREN delivered the opinion of the Court.

This appeal presents the issue of whether, where a licensed Idaho dealer in motor fuels sells and transfers gasoline outside the State for importation into the State by an agency of the Federal Government, the State of Idaho may constitutionally impose an excise tax upon the transaction on the theory that the dealer constructively "receives" the gasoline in Idaho upon its importation.

On June 26...

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