UNITED STATES SUPREME COURT DECISIONS ON-LINE
UNITED GAS PIPE LINE CO. V. IDEAL CEMENT CO., 369 U. S. 134 (1962)
369 U. S. 134U.S. Supreme Court
United Gas Pipe Line Co. v. Ideal Cement Co., 369 U.S. 134 (1962)
United Gas Pipe Line Co. v. Ideal Cement Co.
No. 61
Argued December 13, 1961
Decided March 19, 1962
369 U.S. 134
Syllabus
On appeal from a judgment of a Federal District Court in a suit based on diversity of citizenship, the Court of Appeals held that taxes collected by the City of Mobile, Ala., relative to sales of natural gas were invalid under the Commerce Clause. In doing so, it relied upon its own interpretation of the City's License Code and relevant provisions of state statutes, though there had been no relevant interpretation of them by the state courts, and declaratory judgment proceedings were available in the state courts. On appeal to this Court, held:
1. This Court has jurisdiction of this appeal under 28 U.S.C. § 1254(2). P. 369 U. S. 135.
2. The judgment of the Court of Appeals is vacated to permit a construction of the License Code of Mobile, so far as relevant to this litigation, to be sought with every expedition in the state courts. Pp. 369 U. S. 135-136.
Reported below: 282 F.2d 574. clubjuris