Gulf Refining Co. v. Fox, 297 U.S. 381 (1936)

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Gulf Refining Co. v. Fox


No. 442


Argued February 12, 13, 1936
Decided March 2, 1936 *
297 U.S. 381

APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES
FOR THE SOUTHERN DISTRICT OF WEST VIRGINIA

Syllabus

Gasoline filling stations held to be "stores," "controlled" by appellant refining companies, within the meaning of the West Virginia "Chain Store Tax Act." See Fox v. Gulf Refining Co., 295 U.S. 75.

11 F.Supp. 425, 431, affirmed.