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STANDARD OIL CO. v. PECK.

No. 184.

342 U.S. 382 (1952)

72 S.Ct. 309

96 L.Ed. 427

STANDARD OIL CO. v. PECK, TAX COMMISSIONER, ET AL.

Supreme Court of United States.

Decided February 4, 1952.

Attorney(s) appearing for the Case

Isador Grossman and Rufus S. Day, Jr. argued the cause and filed a brief for appellant.

Isadore Topper argued the cause for appellees. With him on the brief were C. William O'Neill, Attorney General of Ohio, Robert E. Leach, Assistant Attorney General, Frank T. Cullitan and Saul Danaceau.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

Appellant, an Ohio corporation, owns boats and barges which it employs for the transportation of oil along the Mississippi and Ohio Rivers. The vessels neither pick up oil nor discharge it in Ohio. The main terminals are in Tennessee, Indiana, Kentucky, and Louisiana. The maximum river mileage traversed by the boats and barges on any trip through waters bordering Ohio...

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