Legal Opinion
Bar L Ranch, Inc. v. Phinney
District Court, S.D. Texas
Decided January 30, 1969No. Civ. A. No. 66-H-367PublishedCited by 3 opinions
1Opinion of the Court
Memorandum:
INGRAHAM, District Judge.
This is a refund suit brought by Bar L Ranch, Inc., for the recovery of a delinquency penalty in the amount of $403.-12. The penalty was incurred as a result of the late filing of plaintiff’s income tax return for its fiscal year ending April 30, 1962. The United States intervened, seeking judgment for an additional $25,-515.37 in tax, penalty, and interest allegedly due from the plaintiff for the same fiscal year.
A trial of the case before the court, sitting without a jury, was held on March 15, 1967. By memorandum dated May 17, 1967, the court held that…
2Cases cited15 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. AndersonSupreme Court of the United States · 1926
- Burnet v. HoustonSupreme Court of the United States · 1931
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Fred M. Archer and Evie B. Archer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
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3Cited by3 opinions
- Bar L Ranch, Inc., and in Intervention-Appellant v. Robert L. Phinney, United States of America, in Intervention-AppelleeCourt of Appeals for the Fifth Circuit · 1970
- Kurio v. United StatesDistrict Court, S.D. Texas · 1970
- Exxon Mobil Corp. v. United StatesDistrict Court, N.D. Texas · 2003