Legal Opinion
Producers Supply & Tool Co. v. United States
District Court, N.D. Texas
Decided September 10, 1971No. Civ. A. No. 4-1415PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
ROBERT M. HILL, District Judge.
I. INTRODUCTION
The Producers Supply & Tool Company instituted this lawsuit against the United States for a tax refund. In its answer the Government asserted a setoff to Producers’ claim. The setoff challenged the validity of an ABC oil and gas transaction entered into by Northwest Oil Company, a subdsidiary of Producers. The parties have since disposed of the issues raised in Producers’ complaint; only the issues raised in the set-off remain.
Jurisdiction is conferred by 28 U.S.C. § 1346(a) (1) and venue properly lies in this Court by…
2Cases cited5 opinions
- Anderson v. HelveringSupreme Court of the United States · 1940
- Thomas v. PerkinsSupreme Court of the United States · 1937
- C.B. And Ida N. Christie v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Landreth v. CommissionerUnited States Tax Court · 1968
- Holbrook v. CommissionerUnited States Tax Court · 1970
3Cited by1 opinion
- The Producers Supply & Tool Company, Plaintiff-Appellant-Cross-Appellee v. The United States of America, Defendant-Appellee-Cross-AppellantCourt of Appeals for the Fifth Circuit · 1972