Legal Opinion
United States v. GULF DEVELOPMENT COMPANY
District Court, S.D. Alabama
Decided June 15, 1972No. Civ. A. 3189-63-H, 3950-65-HPublishedCited by 3 opinions
1Opinion of the Court
HAND, District Judge.
FINDINGS OF FACT AND CONCLUSIONS OF LAW
This cause coming on for hearing before the Court on the 30th day of May, 1972 and the trial having proceeded to a conclusion with the Court having heard the evidence of the witnesses and having considered the exhibits and the stipulations of the parties and the arguments of counsel, and further having considered the applicable law, finds as follows:
FINDINGS OF FACT
1. That prior to 1958, Gulf Development Company, Inc., (hereinafter referred to as the corporate defendant-taxpayer) was incorporated under the laws of the State of…
2Cases cited18 opinions
- United States v. Joseph G. LeaseCourt of Appeals for the Second Circuit · 1965
- Bruce K. Price, as Administrator of the Estate of A. M. Price, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1964
- United States v. Joseph X. StreblerCourt of Appeals for the Eighth Circuit · 1963
- Vaughn C. Payne and Edith Pruitt Payne v. United StatesCourt of Appeals for the Eighth Circuit · 1957
- Phillips-Jones Corp. v. ParmleySupreme Court of the United States · 1937
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3Cited by3 opinions
- Jones v. DiamondCourt of Appeals for the Fifth Circuit · 1975
- Jones v. DiamondCourt of Appeals for the Fifth Circuit · 1975
- D U. S. v. Gulf Development Company, IncCourt of Appeals for the Fifth Circuit · 1973