Legal Opinion
Royal St. Louis, Inc. And Chateau Louisiane, Inc. v. United States
Court of Appeals for the Fifth Circuit
Decided August 23, 1978No. 76-4141PublishedCited by 12 opinions
1Opinion of the Court
JAMES C. HILL, Circuit Judge:
On December 12, 1967, plaintiffs-lessors Royal St. Louis, Inc. and Chateau Loui-siane, Inc. entered into a complex lease with lessee Royal Orleans, Inc. for the construction, furnishing and operation of the Royal Sonesta Hotel in New Orleans. Pursuant to the terms of the lease, lessors furnished to the lessee furniture and other personalty necessary for the initial operation of the hotel.
In this tax refund suit against the United States, the sole issue we are called upon to decide is whether or not the District Court erred in holding that the plaintiffs-lessors…
2Cases cited4 opinions
- Solomon v. HickmanLouisiana Court of Appeal · 1969
- Plantation Pipe Line Co. v. Kaiser Alum. & Chem. Corp.Louisiana Court of Appeal · 1969
- Harry H. Kem, Jr., and Diane C. Kem, Charles E. Miller and Mary J. Miller v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- Wells v. SpearsLouisiana Court of Appeal · 1971
3Cited by12 opinions
- International City Bank and Trust Company v. Morgan Walton Properties, Inc.Court of Appeals for the Fifth Circuit · 1982
- Carolina, C. & O. R. Co. v. CommissionerUnited States Tax Court · 1984
- Cappaert Enterprises v. Citizens & Southern International Bank of New OrleansDistrict Court, E.D. Louisiana · 1983
- Hibernia National Bank v. United StatesCourt of Appeals for the Fifth Circuit · 1984
- Watson Land Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
7 more not listed; retrieve them via the Exa API.