Gurley, Dba Gurley Oil Co. v. Rhoden, Chairman, Tax Commission of Mississippi
Decided May 12, 1975. William Joseph Brennan Jr. delivered the opinion of the Court.
Docket 73-1734 · 421 U.S. 200 (1975) · Cited 101 times
Holding
The denial of the deduction of the Mississippi and federal gasoline excise taxes in computing the gross proceeds of retail sales for purposes of the sales tax is not unconstitutional.
The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.
How the Justices voted
Decided 8–0.
Majority · 8
“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.
Precedents cited
Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.
- Panhandle Oil Co. v. Mississippi Ex Rel. Knox · 277 U.S. 218 (1928)
- First Agricultural National Bank of Berkshire County v. State Tax Commission · 392 U.S. 339 (1968)
- Alabama v. King & Boozer · 314 U.S. 1 (1941)
- Kern-Limerick, Inc. v. Scurlock · 347 U.S. 110 (1954)
- Indian Motocycle Co. v. United States · 283 U.S. 570 (1931)
- Hoeper v. Tax Comm'n of Wis. · 284 U.S. 206 (1931)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Bush v. Gore · 531 U.S. 98 (2000)
- South Carolina v. Regan · 465 U.S. 367 (1984)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
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William Joseph Brennan Jr.’s profile · All Supreme Court opinions · The Supreme Court
Source: Supreme Court of the United States, slip opinions (1975). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).