Republic Oil Refining Co. v. Granger’s Empirical Analysis
1951
Citation profile
8 federal appellate ·
Relationships
Relies on Thompson v. Magnolia Petroleum Co. · Helvering v. Stuart · United States v. Stewart · Gloucester Ferry Co v. Commonwealth of Pennsylvania · Helvering v. Northwest Steel Rolling Mills, Inc.
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(a) Computation and payment. “Tliere shall be imposed upon all transportation of crude petroleum and liquid products thereof * * * “(1) A tax * * *. * * * * * “(c) Exempt transportation. “For the purposes of this section, the term ‘transportation’ shall not include any movement through lines of pipe within the premises of a refinery, a bulk plant, a terminal, or a gasoline plant, if such movement is not a continuation of a taxable transportation. The crossing of rights-of-way, streets, highways, railroads, levees, or narrow bodies of water, in connection with such a movement, shall not of itself constitute such movement as being ‘transportation’ ”. It is conceded that the movement in question here is not “a continuation of a taxable transportation”.”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.