|
|
Phipps v. Cleveland Refining Co., 261 U.S. 449 (1923)
Contents:
Show Summary
Hide Summary
General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Phipps v. Cleveland Refining Co., 261 U.S. 449 (1923)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 261 U.S. 446, click here.
Phipps v. Cleveland Refining Company No. 324 Argued March 15, 1923 Decided April 9, 1923 261 U.S. 449
APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES
FOR THE SOUTHERN DISTRICT OF OHIO
Syllabus
A state law applicable to interstate and intrastate commerce which imposes fees for the inspection of petroleum products in excess of the legitimate cost of inspection imposes a tax, and is void if not so far separable that the excess may properly be assigned to intrastate commerce alone. P. 451.
277 F. 463 affirmed.
Appeal from an interlocutory decree of the district court restraining the collection of fees for inspection of petroleum products.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Phipps v. Cleveland Refining Co., 261 U.S. 449 (1923) in 261 U.S. 449 Original Sources, accessed November 3, 2025, http://www.originalsources.com/Document.aspx?DocID=TAJQB8I39PTPHJ3.
MLA:
U.S. Supreme Court. "Syllabus." Phipps v. Cleveland Refining Co., 261 U.S. 449 (1923), in 261 U.S. 449, Original Sources. 3 Nov. 2025. http://www.originalsources.com/Document.aspx?DocID=TAJQB8I39PTPHJ3.
Harvard:
U.S. Supreme Court, 'Syllabus' in Phipps v. Cleveland Refining Co., 261 U.S. 449 (1923). cited in 1923, 261 U.S. 449. Original Sources, retrieved 3 November 2025, from http://www.originalsources.com/Document.aspx?DocID=TAJQB8I39PTPHJ3.
|