Legal Opinion
Underwood v. United States
District Court, E.D. Texas
Decided November 2, 1939No. 9PublishedCited by 8 opinions
1Opinion of the Court
ALLRED, District Judge.
This suit was filed by plaintiff asking for a final determination as to the existence and priority of liens for gasoline taxes asserted by the Government against two tracts of land in Gregg County, Texas. The facts have been stipulated.
Prior to February, March and April, 1934, a permit to carry on a gasoline refining business was issued in the name of Hanover Refining Company, a co-partnership composed of Brown McCallum, J. S. Presnall, Jr., and C. A. (Jack) Buckley. The registration to conduct such business was in the name of Hanover Refining Company, a partnership.…
2Cases cited12 opinions
- United States v. SnyderSupreme Court of the United States · 1893
- Stockwell v. United StatesSupreme Court of the United States · 1871
- United States v. Beaver Run Coal Co.Court of Appeals for the Third Circuit · 1938
- United States v. Bank of ShelbyCourt of Appeals for the Fifth Circuit · 1934
- Sherwood v. United StatesDistrict Court, E.D. New York · 1925
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Plaza Corp. v. Alban Tractor Co.Court of Appeals of Maryland · 2001
- Jack E. Fore v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Coson v. United StatesDistrict Court, S.D. California · 1958
- Mason City and Clear Lake R. Co. v. Imperial Seed Co.District Court, N.D. Iowa · 1957
- In Re CrockettDistrict Court, N.D. California · 1957
3 more not listed; retrieve them via the Exa API.