Magnolia Pipe Line Co. v. Oklahoma Tax Commission

Decided April 2, 1946. Thurman S. Hurst wrote the opinion for the court.

167 P.2d 884 · Cited 78 times

Official text

Read the full opinion (CourtListener)

We don’t host opinion text or publish a summary of this ruling — read the official public-domain text for the court’s holding and reasoning, and verify against the primary source.

Precedents cited

Decisions in our collection this opinion relies on, ordered by how often it cites each. Cases we publish link through; others open the full text.

• Gould v. Gould · 245 U.S. 151
• Norville v. State Tax Commission · 97 P.2d 937
• Estate of Steehler · 233 P. 972
• State Ex Rel. Oklahoma Employment SEC. Com. v. Tulsa Flower Exchange · 135 P.2d 46
• Union Pacific Railroad v. State Tax Commission · 145 Kan. 715
• Magnolia Petroleum Co. v. Oklahoma Tax Commission · 121 P.2d 1008
• People Ex Rel. Westchester Fire Insurance v. Davenport · 91 N.Y. 574

Cited by

Later opinions in our collection that cite this decision.

• Dean v. Multiple Injury Trust Fund · 2006 OK 78
• Equity Insurance Co. v. Garrett · 2008 OK CIV APP 23
• Haney v. State · 850 P.2d 1087
• Welch v. Union Mutual Insurance Co. of Providence · 776 P.2d 847
• Texas County Irrigation & Water Resources Ass'n v. Oklahoma Water Resources Board · 803 P.2d 1119
• American Airlines v. Hickman · 2007 OK 59
• TEXAS COUNTY IRR. & WATER RES. ASSN v. Okl. Water Res. Bd. · 803 P.2d 1119
• Polymer Fabricating, Inc. v. Employers Workers' Compensation Ass'n · 1998 OK 113
• Compsource Mut. Ins. Co. v. Oklahoma Tax Commission · 435 P.3d 90
• Quail Creek Golf & Country Club v. Oklahoma Tax Commission · 913 P.2d 302
• Oklahoma's Children, Our Future, Inc. v. Coburn · 421 P.3d 867
• Lind v. Barnes Tag Agency, Inc. · 418 P.3d 698
• Hollytex Carpet Mills, Inc. v. Hinkle · 819 P.2d 289
• Poteau Valley Improvement Authority v. Oklahoma Public Employees Retirement System · 2010 OK CIV APP 45
• Special Indemnity Fund v. Maples · 1998 OK CIV APP 157
• Tinker Federal Credit Union v. AAAA Wrecker Service, Inc. · 377 P.3d 153
• Arrow Tool & Gauge v. Mead · 2000 OK 86
• Globe Life & Accident Insurance Co. v. Oklahoma Tax Commission · 913 P.2d 1322
• Neumann v. Tax Commission · 596 P.2d 530
• Blitz U.S.A., Inc. v. Oklahoma Tax Commission · 2003 OK 50
• Apache Corp. v. State Ex Rel. Oklahoma Tax Commission · 2004 OK 48
• White v. HENG LY LIM · 2009 OK 79
• County Board of Equalization v. Muskogee Industrial Finance Corp. · 357 P.2d 224
• Independent Finance Institute v. Clark · 1999 OK 43
• Board of Educ., Vici Pub. Schools v. Morris · 656 P.2d 258

Explore from here

Thurman S. Hurst’s Judicial Record · Okla. · How we source opinions

Source: opinion metadata, authorship, and citation counts from the Free Law Project’s CourtListener bulk data (public domain). Data last verified 2026-07-09. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).