Gulf Oil Corp. v. United States
District Court, W.D. Pennsylvania
1Opinion of the Court
McVICAR, District Judge.
This is an action to recover internal revenue taxes alleged to have been paid by plaintiff to an Internal Revenue Collector not in office when the action was brought. After hearing, the Court makes the following findings of fact and conclusions of law:
Findings of Fact.
1. Plaintiff is, and at all the times hereinafter mentioned was, a Pennsylvania corporation, having its principal office and place of business at Seventh Avenue and Grant Street, in the City of Pittsburgh, Pennsylvania.
2. This action is brought against the United States of America for the recovery of…
2Cases cited15 opinions
- National Labor Relations Board v. Hearst Publications, Inc.Supreme Court of the United States · 1944
- Texas Co. v. HigginsCourt of Appeals for the Second Circuit · 1941
- Williams v. United StatesCourt of Appeals for the Seventh Circuit · 1942
- Texas Co. v. WheelessMississippi Supreme Court · 1939
- Barnes v. Indian Refining Co.Court of Appeals of Kentucky (pre-1976) · 1939
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3Cited by5 opinions
- Glenn v. Standard Oil Co.Court of Appeals for the Sixth Circuit · 1945
- Hearst Publications, Inc. v. United StatesDistrict Court, N.D. California · 1946
- Wirtz v. LunsfordCourt of Appeals for the Sixth Circuit · 1968
- Aparacor, Inc. v. United StatesUnited States Court of Claims · 1977
- W. Willard Wirtz, Secretary of Labor, United States Department of Labor v. Fred T. Lunsford D/B/A Gulf Oil Distributor, W. Willard Wirtz, Secretary of Labor, United States Department of Labor v. J. B. Thomas, Jr., D/B/A Gulf Oil DistributorCourt of Appeals for the Sixth Circuit · 1968