American Oil Co. v. Neill

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “‘[N]exus’ between the taxing State and the taxpayer is the outstanding prerequisite on state power to tax.”
• record failed to indicate that in-state presence contributed in any way to out-of-state sale
• mere fact that Utah oil company had a licensed dealer in Idaho did not justify Idaho excise tax on shipment of oil delivered f.o.b. Salt Lake City pursuant to contract made with government agency in Seattle
• “When passing on the constitutionality of a state taxing scheme it is firmly established that this Court concerns itself with the practical operation of the tax, that is, substance rather than form.”
• legal incidence of privilege tax on gasoline dealer-vendor

Source: CourtListener parenthetical corpus (CC0).