Magnolia Petroleum Co. v. Oklahoma Tax Commission

How courts have described this case

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

• in tax statute regarding sale of property \to a partner or other person\ the court held \other person\ was to be construed as a person whose relationship to vendor is in nature of a partner such as joint adventurer or co-adventurer
• tax exempt statutes are strictly construed against person asserting exemption

Source: CourtListener parenthetical corpus (CC0).