# Magnolia Petroleum Co. v. Board of County Com'rs

> Supreme Court of Oklahoma · September 22, 1936 · 178 Okla. 484

URL: https://www.frixlaw.com/law-library/cases/3805301

## Case

- **Full name:** MAGNOLIA PETROLEUM CO. v. BOARD OF COUNTY COM’RS OF McCLAIN COUNTY Et Al.
- **Court:** Supreme Court of Oklahoma
- **Decided:** September 22, 1936
- **Citations:** 178 Okla. 484; 63 P.2d 6; 1936 OK 527; 1936 Okla. LEXIS 869
- **Precedential status:** Published
- **Opinion:** Concurrence by Phelps
- **Judges:** Bayless, McNeill, Riley, Welch, Corn, Phelps, Gibson, Osborn, Busby
- **Cited by:** 2 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3805301

## Opinion text

PHELPS, J.
I concur in that part of the opinion embraced in the first paragraph of the syllabus, but dissent as to the remainder for the reason that, in my opinion, the record shows that the oil in question was in course of interstate shipment and, therefore, not subject to taxation.
GIBSON, J., concurs.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3805301. Public record. Not legal advice.