Legal Opinion
Schlumberger Technology Corp. v. United States
Court of Appeals for the Fifth Circuit
Decided November 5, 1999No. 98-20810PublishedCited by 10 opinions
1Opinion of the Court
PATRICK E. HIGGINBOTHAM, Circuit Judge:
This case concerns the time at which a taxpayer must accrue a foreign arbitral award as income. The district court held that an arbitral award need not be accrued until the time to appeal judicial confirmation of the award expires in the jurisdiction in which enforcement is sought. We AFFIRM.
I
Sedeo, Inc., now part of Schlumberger Technology Corp. (STC), entered a joint venture in 1966 with a company owned by the Algerian government, known as Sona-trach. Sedeo and Sonatrach owned 49% and 51%, respectively, of the joint venture, which engaged in oil and…
2Cases cited14 opinions
- Baker v. General Motors Corp.Supreme Court of the United States · 1998
- Verone Marin Fehlhaber, Plaintiff-Appellee-Cross v. Robert F. Fehlhaber, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1982
- Fotochrome, Inc., Debtor-Appellant v. Copal Company, Limited, Claimant-AppelleeCourt of Appeals for the Second Circuit · 1975
- H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Kathryn Gwin Ellison Whiskey Bay Acres L.L.C. David M. Ellison, Jr. v. William L. Connor, District Engineer, Department of the Army Corps of Engineers United States of America, on Behalf of U.S. Army Corps of Engineers, United States of America, Plaintiff-Counter v. Jimmy D. Laviolette, Defendant-Counter Claimant-AppellantCourt of Appeals for the Fifth Circuit · 1998
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3Cited by10 opinions
- Soaring Wind Energy, L.L.C. v. Catic USA InCourt of Appeals for the Fifth Circuit · 2020
- First Investment Corp. of Marshall Islands v. Fujian Mawei ShipbuildingCourt of Appeals for the Fifth Circuit · 2013
- Karaha Bodas Co. v. Perusahaan Pertambangan Minyak Dan Gas Bumi NegaraDistrict Court, S.D. Texas · 2001
- Consorcio Rive, S.A. De C v. v. Briggs of Cancun, Inc.District Court, E.D. Louisiana · 2001
- Malpere v. MalpereSupreme Court of The Virgin Islands · 2004
5 more not listed; retrieve them via the Exa API.