In the case of Fox, Tax Commissioner of West Virginia v. Gulf Refining Co., the U.S Supreme Court ruled in favor of Gulf Refining Company, stating that West Virginia's tax on gasoline was unconstitutional as it violated the Commerce Clause. The state had imposed a tax on all gasoline sold within its borders, including fuel transported and sold by companies from other states like Gulf Refining Co. The court held that this taxation interfered with interstate commerce because it placed an undue burden on out-of-state businesses compared to those operating solely within West Virginia. This decision reinforced the principle that states cannot pass legislation which discriminates against or excessively burdens interstate commerce.

In the dissenting opinion for the case of Fox, Tax Commissioner of West Virginia v. Gulf Refining Co., Justice Stone argued that the tax imposed by West Virginia on gasoline stored within its borders but destined for sale in other states was not an unconstitutional burden on interstate commerce. He contended that since all property within a state's jurisdiction is subject to taxation and this includes goods intended for exportation, it should also apply to those intended for interstate commerce. The justice further stated that such taxes do not discriminate against or directly regulate interstate commerce as they are levied upon storage which is a local activity and thus under state control. Therefore, he disagreed with the majority's ruling striking down the tax.