Legal Opinion
Republic Petroleum Corporation v. United States
District Court, E.D. Louisiana
Decided June 20, 1975No. Civ. A. Nos. 73-866, 73-2467PublishedCited by 15 opinions
1Opinion of the Court
HEEBE, Chief Judge:
In these consolidated actions, Louis J. Roussel and his wife in Civil Action No. 73-2467 and the Republic Petroleum Corporation in Civil Action No. 73-866 seek a refund of taxes they allege were erroneously assessed and collected for the years 1959-1966. Due to the number, variety and complexity of the issues involved, we have undertaken to discuss each issue separately, and have followed the numbers assigned to each issue by the parties. The omission of several numbered issues is explained by the fact that they were conceded by one side or the other. Issues 9, 17, 24 and…
2Cases cited38 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Woodward v. CommissionerSupreme Court of the United States · 1970
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
33 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Republic Petroleum Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- Roy v. Union BankLouisiana Court of Appeal · 1977
- Professional Equities v. CommissionerUnited States Tax Court · 1987
- American Bank & Trust Co. v. Louisiana Sav. Ass'nLouisiana Court of Appeal · 1980
- Lucy Cocchiara, Wife of and Louis J. Roussel v. United StatesCourt of Appeals for the Fifth Circuit · 1986
10 more not listed; retrieve them via the Exa API.