Legal Opinion
Woolley Equipment Co. v. United States
District Court, E.D. Texas
Decided August 23, 1966No. Civ. A. No. 4421PublishedCited by 3 opinions
1Opinion of the Court
OPINION
SHEEHY, District Judge.
This suit involves the Plaintiffs’ claim for refund of federal income taxes and interest in the amount of $14,453.74, alleged to have been overpaid by the two Plaintiff corporations for their fiscal years ending September 30, 1963. The material facts established by the stipulations, and as found from the testimony and documents introduced at the trial of this cause, are as follows.
During the taxable year involved in this suit, the Plaintiffs were corporations duly organized under the laws of the State of Texas, with their principal offices in Kilgore, Texas. The…
2Cases cited10 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- John v. Rowan v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Sun Properties, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- United States v. Title Guarantee & Trust Co.Court of Appeals for the Sixth Circuit · 1943
- Aqualane Shores, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
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3Cited by3 opinions
- In the Matter of Multiponics, Incorporated, Bankrupt. MacHinery Rental, Inc. And Carl Biehl v. William W. Herpel, TrusteeCourt of Appeals for the Fifth Circuit · 1980
- Cohn v. Lionel Corp.New York Court of Appeals · 1968
- Principal Life Insurance v. United StatesUnited States Court of Federal Claims · 2006