Panhandle Oil Co. v. Mississippi Ex Rel. Knox, 277 U.S. 218 (1928) (No. 288)

Case name: Panhandle Oil Co. v. Mississippi Ex Rel. Knox Opinion filed: 1928-05-14 Docket No.: 288 Citations: • 277 U.S. 218 • 48 S. Ct. 451 • 72 L. Ed. 857 • 1928 U.S. LEXIS 684 Case holding summaries: • Holmes, J., dissenting from the Court's decision to strike down state taxes on sales to the United States government on the basis that the power of the States to tax the federal government would inevitably lead to its destruction • Holmes, J., dissenting from the invalidation of state sales taxes on goods and services sold to the United States government, and responding to John Marshall's dictum that "the power to tax is the power to destroy"