Texas Supreme Court
Robert S. Calvert, Petitioners v. Edward G. Kadane, Respondents
May 1, 196811 Tex. Sup. Ct. J. 396
Summary
The Texas Supreme Court reversed the lower courts, holding that natural gas used as fuel in internal combustion engines to operate oil‑lifting pumps does not fall within the statutory exemption “gas used for lifting oil” and is therefore taxable. Justice GREENHILL dissented, arguing the exemption is clear and includes pump fuel.