Legal Opinion
Central Oil & Supply Corp. v. United States
Court of Appeals for the Fifth Circuit
Decided August 12, 1977No. 75-2372PublishedCited by 21 opinions
1Opinion of the Court
CLARK, Circuit Judge:
Central Oil & Supply Corporation [Central] filed this suit in the district court to secure a refund of federal excise taxes levied on the retail sale of diesel fuel for use in highway vehicles which it paid for the first quarter of 1969. The United States counterclaimed to obtain payment of the tax due on sales allegedly made by Central during the last three quarters of 1969, all of 1970 and 1971, and the first two quarters of 1972. It joined James C. Watson, Gerald B. Watson, and Clemmie M. Watson, d/b/a Watson’s Truck Stop, as third party defendants to its counterclaim.…
2Cases cited18 opinions
- Poller v. Columbia Broadcasting System, Inc.Supreme Court of the United States · 1962
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Burnet v. HarmelSupreme Court of the United States · 1932
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Simpson v. Union Oil Co. of Cal.Supreme Court of the United States · 1964
13 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Doris L. Gossett v. Du-Ra-Kel Corporation, D/B/A Swanee's Motel, and Duane v. Swanson, IndividuallyCourt of Appeals for the Fifth Circuit · 1978
- Rebecca I. De Witt v. United StatesCourt of Appeals for the Seventh Circuit · 1979
- Albert J. Fusco v. Johns-Manville Products Corp.Court of Appeals for the Fifth Circuit · 1981
- United States v. An Article of Food Consisting of 345/50-Pound Bags, Etc., Marshall Minerals, Inc., Intervenor-AppellantCourt of Appeals for the Fifth Circuit · 1980
- Kidder v. Eastern Air Lines, Inc.District Court, S.D. Florida · 1978
16 more not listed; retrieve them via the Exa API.