Legal Opinion
Southwest Grease & Oil Co. v. United States
District Court, D. Kansas
Decided September 26, 1969No. Civ. A. No. W-3999PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM AND ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT
WESLEY E. BROWN, District Judge.
This is a civil action for refund of 181,991.50 in income taxes plus interest paid for the year 1961. Plaintiff, the Southwest Grease and Oil Company, Inc., hereafter referred to as “Southwest Grease”, or “taxpayer”, claims that the overpayment resulted from the wrongful disallowance of certain items of expense incurred in connection with its redemption of convertible debentures.
The case is now before the Court on cross-motions for Summary Judgment [Dkt. ##13, 15]. The Court has jurisdiction under 28…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Helvering v. Union Pacific RailroadSupreme Court of the United States · 1934
- Commissioner v. KorellSupreme Court of the United States · 1950
- Great Western Power Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
11 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Jim Walter Corporation v. United StatesCourt of Appeals for the Fifth Circuit · 1974
- Southwest Grease & Oil Co., Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1971
- National Can Corp. v. United StatesDistrict Court, N.D. Illinois · 1981
- Richmond, F. & P. R. Co. v. CommissionerUnited States Tax Court · 1974
- St. Louis-San Francisco Railway Co. v. United StatesUnited States Court of Claims · 1972
1 more not listed; retrieve them via the Exa API.