Legal Opinion
Landreth v. U.S.
Court of Appeals for the Fifth Circuit
Decided June 12, 1992No. 91-1468Published
1Opinion of the Court
United States Court of Appeals, Fifth Circuit. No. 91–1468. William A. LANDRETH, Sr., Mary Adele Landreth Smith, Co–Trustees of W.A. Landreth, Jr., Trust, under the Will of Adele H. Landreth, et al., Plaintiffs–Appellants, v. UNITED STATES of America, Defendant–Appellee. June 18, 1992. Appeals from the United States District Court for the Northern District of Texas. Before REAVLEY, JOLLY and HIGGINBOTHAM, Circuit Judges. REAVLEY, Circuit Judge: The Landreth trust (Landreth)1 received no cash distributions in 1981, 1982, or 1983 on its net profits interest (NPI)2 in certain oil propert ies…
2Cases cited3 opinions
- Bromley v. McCaughnSupreme Court of the United States · 1929
- Amerada Hess Corp. v. Director, Division of Taxation, New Jersey Department of the TreasurySupreme Court of the United States · 1989
- Landreth v. United StatesDistrict Court, N.D. Texas · 1991