Supreme Court of the United States, 1918

Howard v. Gipsy Oil Co.

Supreme Court of the United States · Decided May 6, 1918

247 U.S. 503; 38 S. Ct. 426; 62 L. Ed. 1239; 1918 U.S. LEXIS 1657 (United States Reports)

Counsel

Mr. R. E. Wood and Mr. S. P. Freeling, for appellants, submitted. Mr. James B. Diggs, Mr. Frederick de C. Faust, Mr. Charles F. Wilson, Mr. F. C. Proctor and Mr. D. E. Green for appellee in No. 245. Mr. John H. Burford, Mr. John H. Brennan, Mr. I.B. A. Robertson, Mr. Frank B. Burford and Mr. Burdette Blue for appellees in Nos. 246 and 248. No appearance for appellee in No. 247.

Cases that cite this one

33 later published cases cite this decision. The 25 that cite it most often are listed here.

Oklahoma Tax Commission v. United States (Supreme Court of the United States 1943)
Marland v. United States (Court of Claims 1931)
United States v. Wright (4th Cir. 1931)
Helvering v. Mountain Producers Corp. (Supreme Court of the United States 1938)
Texas Co. v. Oklahoma Tax Commission (Okla. 1952)
Magnolia Petroleum Co. v. Oklahoma Tax Commission (Okla. 1952)
Leahy v. State Treasurer (Okla. 1935)
Gypsy Oil Co. v. Oklahoma Tax Commission (United States District Court, Oklahoma Northern 1934)
Bass v. Group No. 1 Oil Corp. (5th Cir. 1930)
Territory v. Annette Island Packing Co. (United States District Court for the District of Alaska 1922)
In re Skelton Lead & Zinc Co.'s Gross Production Tax for 1919 (Okla. 1921)
Cotton Petroleum Corp. v. New Mexico (Supreme Court of the United States 1989)
Oklahoma Tax Commission v. Texas Co. (Supreme Court of the United States 1949)
Texas Co. v. Oklahoma Tax Commission (Okla. 1947)
Magnolia Petroleum Co. v. Oklahoma Tax Commission (Okla. 1947)
Oklahoma Tax Comm'n v. United States (Supreme Court of the United States 1943)
Santa Rita Oil & Gas Co. v. State Board of Equalization (Mont. 1936)
Barnsdall Refineries, Inc. v. Oklahoma Tax Commission (Okla. 1935)
Van Dyke v. Tax Commission (Wis. 1935)
Carter Oil Co. v. Oklahoma Tax Commission (Okla. 1933)
Group No. One Oil Corp. v. Bass (District Court, W.D. Texas 1930)
Coronado Oil & Gas Co. v. Commissioner (United States Board of Tax Appeals 1929)
Mid-Northern Oil Co. v. Walker (Mont. 1922)
Shaffer v. Carter (Supreme Court of the United States 1920)
Oklahoma Ex Rel. Oklahoma Tax Commission v. Barnsdall Refineries, Inc. (Supreme Court of the United States 1936)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

Per Curiam.

Judgments affirmed with costs upon the authority of Choctaw & Gulf R. R. Co. v. Harrison, 235 U. S. 292; Indian Territory Illuminating Oil Co. v. Oklahoma, 240 U. S. 522.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.