Legal Opinion

In re Placid Oil Co.

United States Bankruptcy Court, N.D. Texas

Decided August 21, 1990No. Bankruptcy No. 386-33419-HCA-11PublishedCited by 2 opinions

1Opinion of the Court

MEMORANDUM OPINION

HAROLD C. ABRAMSON, Bankruptcy Judge.

This dispute arises in the context of Placid Oil Company’s (“Placid’s”) Objection to Administrative Claim Filed by the Internal Revenue Service (“Objection”). Appearing on behalf of Placid were Khent Rowton and Richard Bruse of the law firm of Simon, Anisman, Doby, Wilson & Skillern. The Department of Revenue (referred to herein as the “Government” and the “IRS”) was represented by Grover Hartt and Lillian Brigman of the Department of Justice, Tax Division.

The Court has read the briefs and related documents submitted by counsel, heard the…

2Cases cited21 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. United Sav. Assn. of Tex. v. Timbers of Inwood Forest Associates, Ltd.Supreme Court of the United States · 1988
  3. Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
  4. Eisner v. MacOmberSupreme Court of the United States · 1920
  5. Higgins v. SmithSupreme Court of the United States · 1940

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3Cited by2 opinions

  1. Wright v. United States (In Re Placid Oil Co.)District Court, N.D. Texas · 1993
  2. Placid Oil Co. v. Internal Revenue Service (In Re Placid Oil Co.)District Court, N.D. Texas · 1991

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