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Gurley Vs. Rhoden

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  • US Supreme Court
  • May 12, 1975

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  1. American Oil Co. Vs. Neill US Supreme Court · Apr 26, 1965
  2. U.S. 200 (1975) U.S. Supreme Court Gurley v. Rhoden
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  3. U.S. 200 (1975) Gurley v. Rhoden
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  4. Brief for Petitioner 37. He cites in support the statement in Hoeper v. Tax
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  5. violating the constitutional immunity of the United States and its property from taxation by the States. M'Culloch v. Maryland
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  6. the purchaser-consumer. The Court has laid to rest doubts on that score raised by such decisions as Panhandle Oil Co. v. Mississippi
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  7. Indian Motorcycle Co. v. United
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  8. and Kern-Limerick, Inc. v. Scurlock
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  9. schemes, as here, where neither statute required petitioner to pass the tax on to the purchaser-consumer. See Alabama v. King
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  10. Lash's Products Co. v. United
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  11. Wheeler Lumber Co. v. United
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  12. First Page 421 U. S. 205 Agricultural Nat. Bank v. Tax
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  13. such as petitioner and not upon his purchaser-consumer. Martin Oil Service. Inc. v. Department
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  14. People v. Werner
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  15. Sun Oil Co. v. Gross
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  16. State v. Thoni
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  17. Ga.App. 454, 174 S.E.2d 224, aff'd, 226 Ga. 883, 178 S.E.2d 173 (1970). Contra, see Tax Review Board v. Esso
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  18. Standard Oil Co. v. State
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  19. Standard Oil Co. v. State
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  20. First Agricultural Nat. Bank v. Tax
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  21. the cost should be borne entirely by motorists who use gasoline to drive on the highways. Martin Oil Service, Inc. v. Department
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  22. excise tax falls. But a State's highest court is the final judicial arbiter of the meaning of state statutes, Alabama v. King
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  23. United States v. Sharp
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  24. that the decision of the Mississippi Supreme Court is foreclosed by this Court's decision in Panhandle Oil Co. v. Knox
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  25. purchaser. The Court has since expressly abandoned that view, and has accepted the analysis of the dissent. In Alabama v. King
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  26. So far as a different view has prevailed, see Panhandle Oil Co. v. Knox
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  27. e.g., Pennsylvania, see Tax Review Board v. Esso
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  28. Emphasis added.) In contrast, the Massachusetts sales tax law before us in First Agricultural Nat. Bank v. Tax
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  29. U.S. Supreme Court Gurley v. Rhoden
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  30. Hoeper v. Tax
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  31. the States. M'Culloch v. Maryland
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  32. Panhandle Oil Co. v. Mississippi
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  33. See Alabama v. King
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  34. Agricultural Nat. Bank v. Tax
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  35. Martin Oil Service. Inc. v. Department
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  36. Tax Review Board v. Esso
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  37. Alabama v. King
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  38. United States v. Sharp
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  39. Panhandle Oil Co. v. Knox
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  40. In Alabama v. King
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