Legal Opinion
Shell Pipe Line Corporation v. United States
District Court, S.D. Texas
Decided March 31, 1967No. Civ. A. 65-H-342PublishedCited by 14 opinions
1Opinion of the Court
CONNALLY, Chief Judge.
This is a tax refund case. The plaintiff, a common carrier by pipeline of petroleum and petroleum products, seeks refunds of excess profit and income taxes paid for the years 1953 and 1954. 1 The plaintiff made timely claims for refund which were disallowed, and this action was initiated within the time prescribed by law. This court is vested with jurisdiction (28 U.S.C.A. § 1346).
The single question presented is whether plaintiff is entitled to a depreciation deduction, for federal income tax purposes, based upon the exhaustion of its trunk line rights-of-way. The…
2Cases cited5 opinions
- United States v. LudeySupreme Court of the United States · 1927
- Burnet v. Niagara Falls Brewing Co.Supreme Court of the United States · 1931
- Commissioner of Internal Revenue v. Indiana Broadcasting CorporationCourt of Appeals for the Seventh Circuit · 1965
- Union Electric Co. v. Commissioner of Internal Rev.Court of Appeals for the Eighth Circuit · 1949
- Commonwealth Natural Gas Corporation v. United StatesDistrict Court, E.D. Virginia · 1966
3Cited by14 opinions
- Southern Natural Gas Company v. The United StatesUnited States Court of Claims · 1969
- Panhandle Eastern Pipe Line Co. v. The United StatesUnited States Court of Claims · 1969
- Spartanburg Terminal Co. v. CommissionerUnited States Tax Court · 1976
- Pennsylvania Power & Light Company and Subsidiary Companies v. The United StatesUnited States Court of Claims · 1969
- Gulf Tel. Corp. v. CommissionerUnited States Tax Court · 1969
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