Legal Opinion
NEVADA R. & S. CO. v. United States Dept. of Treasury IRS
District Court, D. Nevada
Decided April 30, 1974No. Civ. LV-1566PublishedCited by 16 opinions
1Opinion of the Court
OPINION
ROGER D. FOLEY, Chief Judge.
FACTS
This interpleader action was brought by Nevada Rock and Sand Company (NRSC) under the provisions of 28 U. S.C. §§ 1335, 1340 and § 7402 of the 1954 Internal Revenue Code. The facts, as developed by the pretrial order and stipulations of counsel at the trial, are undisputed:
On July 6, 1970, defendant Coop Oil Products, Inc. (COOP) assigned to defendant-claimant Witco Chemical Corporation (WITCO) all monies due or to become due from NRSC to COOP by reason of a certain designated contract between NRSC and COOP. Although WITCO was not required to render any…
2Cases cited35 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
30 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- J. N. Randall, Sr., and American International Telephone Co. v. H. Nakashima & Co., Ltd., United States of AmericaCourt of Appeals for the Fifth Circuit · 1976
- Donald L. Asher and Garrett Vandenburgh v. United StatesCourt of Appeals for the Seventh Circuit · 1978
- Howard Dragstrem v. Richard E. Obermeyer, United States of America, Intervenor-AppellantCourt of Appeals for the Seventh Circuit · 1977
- OCTAGON GAS SYSTEMS, INC., Appellant, v. Roy T. RIMMER, Appellee, in Re MERIDIAN RESERVE, INC., DebtorCourt of Appeals for the Tenth Circuit · 1993
- George W. Ultch Lumber Co. v. Hall Plastering, Inc.District Court, W.D. Missouri · 1979
11 more not listed; retrieve them via the Exa API.