Legal Opinion

Shell Oil Co. v. Capital Financial Services

District Court, S.D. Texas

Decided August 15, 1994No. Civ. A. H-91-3376PublishedCited by 11 opinions

1Opinion of the Court

Opinion on Summaey Judgment

HUGHES, District Judge.

1. Introduction.

Shell Oil Company interpleaded $114,557. Capital Financial Services, the Internal Revenue Service, and six employees of Gibson Computer Associates claim these funds; each has requested summary judgment. The IRS has the superior claim and will prevail.

2. Background.

In April of 1980, Gibson Computer Associates contracted with Shell Oil Company to furnish it with computer programming. The agreement said that Gibson would be paid through an hourly-rate schedule on the presentation of an invoice.

On February 11, 1988, Gibson filed…

2Cases cited8 opinions

  1. United States v. City of New BritainSupreme Court of the United States · 1954
  2. In the Matter of Martha Jo Pointer, Debtor. City of Farmers Branch and Carrollton-Farmers Branch Independent School District v. Martha Jo PointerCourt of Appeals for the Fifth Circuit · 1992
  3. Texas Oil & Gas Corporation v. The United States of America, the Pecos County State BankCourt of Appeals for the Fifth Circuit · 1972
  4. Southern Rock, Inc. v. B & B Auto SupplyCourt of Appeals for the Fifth Circuit · 1983
  5. Norton v. Hoxie State BankDistrict Court, D. Kansas · 1986

3 more not listed; retrieve them via the Exa API.

3Cited by11 opinions

  1. City of Chicago v. Fisher (In Re Fisher)District Court, N.D. Illinois · 1997
  2. Rodriguez v. Countrywide Home Loans, Inc. (In Re Rodriguez)United States Bankruptcy Court, S.D. Texas · 2009
  3. California Franchise Tax Board v. Jones (In Re Jones)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2009
  4. In Re LeavellUnited States Bankruptcy Court, E.D. Virginia · 1995
  5. In Re FisherUnited States Bankruptcy Court, N.D. Illinois · 1996

6 more not listed; retrieve them via the Exa API.

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