Legal Opinion
MacPherson v. United States
District Court, C.D. California
Decided February 21, 1985No. CV 84-2678-KN (Px)PublishedCited by 2 opinions
1Opinion of the Court
ORDER
KENYON, District Judge.
The Court, having heard argument from counsel on December 10, 1984, and having considered the papers filed with respect to Plaintiffs Motion for Summary Judgment, including the briefs and exhibits filed after the hearing at the Court’s request, hereby makes the following findings and order:
Plaintiff MacPherson, as a general partner of National Petroleum Associates (“NPA”), seeks a refund of taxes paid under the Windfall Profit Tax on Domestic Crude Oil. I.R.C. §§ 4986-4998. The claim for refund concerns oil removed from certain properties in 1980. During 1980, the…
2Cases cited12 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Anderson v. HelveringSupreme Court of the United States · 1940
- Kirby Petroleum Co. v. CommissionerSupreme Court of the United States · 1946
- Helvering v. O'DONNELLSupreme Court of the United States · 1938
- In Re Estate of DwyerCalifornia Supreme Court · 1911
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3Cited by2 opinions
- Amoco Production Co. v. Newton Sheep Co.Court of Appeals for the Tenth Circuit · 1996
- Amoco Production Company, a Delaware Corporation v. Newton Sheep Company, a Limited Partnership, and United States of America, Scott Newton Florence Bentine Virginia Burke Jane Ann Holman, Trustee of the James Newton Trust Edna Newton George Newton Ralph Newton, Individually and as Trustee of the Bessy Newton Trust v. United StatesCourt of Appeals for the Tenth Circuit · 1996