SHELL OIL CO.
v.
STATE BOARD OF EQUALIZATION OF CALIFORNIA ET AL.

U.S. | 1967-02-27
No. 863
386 U.S. 211 Supreme Court of the United States (1967) Positive Treatment
Cited by 1 case

Per_curiam
Per Curiam.

Per Curiam.

The motion to dismiss is granted and the appeal is dismissed for want of a substantial federal question.


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  • Dep't OF Revenue v. AIR Jamaica Ltd., 455 So. 2d 324 (Fla. 1984)
    …es’ conclusion that the tax violates the export-import clause. The airlines attempt unsuccessfully to distinguish the case of Shell Oil Company v. State Board of Equalization, 64 Cal.2d 713, 414 P. 2d 820, 51 Cal. Rptr. 524 (1966); appeal dismissed, 386 U.S. 211, 87 S.Ct. 973, 17 L.Ed.2d 870 (1967). Shell indicates, without question, that the fuel at issue here is not an export because it is used to propel that aircraft and is not delivered to another country. Furthermore, the tax in question is imposed on…

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