Legal Opinion
Kellogg v. United States (In Re Southwestern States Marketing Corp.)
District Court, N.D. Texas
Decided December 5, 1994No. 4:94-cv-00549PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
SANDERS, Chief Judge.
Before the Court are the Brief of Appellant Walter Kellogg, filed June 3, 1994; the Brief of Appellee, filed July 5, 1994; and Reply Brief of Appellant, filed July 15, 1994.
I. BACKGROUND
This is a suit for a tax refund in the amount of $11,079,182 allegedly due Southwestern States Marketing Corporation (“SWSM” or “Debtor”) for the taxable year ending November 30, 1991. Walter Kellogg, Trustee of the Estate of SWSM, appeals from the January 13, 1994 Amended Memorandum Opinion of the bankruptcy court, denying the relief sought in the Trustee’s…
2Cases cited13 opinions
- Office of Personnel Management v. RichmondSupreme Court of the United States · 1990
- National Life Insurance v. United StatesSupreme Court of the United States · 1928
- United States v. Hughes Properties, Inc.Supreme Court of the United States · 1986
- Allison v. RobertsCourt of Appeals for the Fifth Circuit · 1992
- Fahs v. MartinCourt of Appeals for the Fifth Circuit · 1955
8 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In Re Dow Corning Corp.United States Bankruptcy Court, E.D. Michigan · 2001
- In Re Pt-1 Communications, Inc.United States Bankruptcy Court, E.D. New York · 2011
- In Re ValeUnited States Bankruptcy Court, N.D. Indiana · 1996
- Baer v. United States (In re Baer)United States Bankruptcy Court, W.D. Pennsylvania · 1998
- Kellogg v. United StatesCourt of Appeals for the Fifth Circuit · 1996