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GULF REFINING CO. v. FOX

No. 3315.

11 F.Supp. 425 (1935)

GULF REFINING CO. v. FOX.

District Court, S. D. West Virginia.

July 11, 1935.

Attorney(s) appearing for the Case

Fred O. Blue, Arthur S. Dayton, and Blue, Dayton & Campbell, all of Charleston, W. Va., for plaintiff.

Homer A. Holt, Atty. Gen., and Ira J. Partlow, Asst. Atty. Gen., for defendant.

Before SOPER, Circuit Judge, and McCLINTIC and CHESNUT, District Judges.

SOPER, Circuit Judge.

The question in this case is whether 568 gasoline filling stations in West Virginia are so related to the Gulf Refining Company, the plaintiff, as to require it to pay the license fees imposed by the West Virginia Chain Store Act (chapter 36, W. Va. Acts 1933), upon every person who operates or maintains one or more stores within the state under the same general management. The suit was brought against the state tax commissioner, to whom the...

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