Robert S. Calvert, Petitioners v. Edward G. Kadane, Respondents

Summary

The Texas Supreme Court reversed the lower courts, holding that natural gas burned as fuel in internal combustion engines to operate oil‑lifting pumps is not covered by the statutory exemption "gas used for lifting oil" and therefore is taxable. Justice Greenhill dissented, arguing that the plain meaning of the exemption includes fuel gas and that the judgment should be affirmed.