Legal Opinion
United States v. Houston Pipeline Co.
Court of Appeals for the Fifth Circuit
Decided November 4, 1994No. 93-02737PublishedCited by 36 opinions
1Opinion of the Court
WISDOM, Circuit Judge:
The plaintiff/appellant, Houston Pipe Line Company, successor in interest to Houston Natural Gas Corporation (“HNG”), appeals from the district court’s grant of summary judgment denying HNG’s claim for a tax refund totalling $47,879,276. Because there is no genuine issue of material fact and the defendant/appellee, United States, is entitled to judgment as a matter of law, we AFFIRM.
I
The facts are not in dispute. In January 1984, HNG became the target of a hostile takeover attempt by a wholly owned subsidiary of Coastal Corporation (“Coastal”). Coastal made a tender…
2Cases cited12 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Bernard E. Keiser v. Coliseum Properties, Inc., A. Don Fleck v. Auditing Services, Inc., H. G. Lortscher v. Auditing Services, Inc.Court of Appeals for the Fifth Circuit · 1980
- Nl Industries, Inc. v. Ghr Energy Corporation, Southern States Exploration, Inc., and S.A. Holditch & Associates, Inc.Court of Appeals for the Fifth Circuit · 1991
7 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- John R. Turco v. Hoechst Celanese Corporation, Hoechst Celanese Chemical Group, Inc.Court of Appeals for the Fifth Circuit · 1997
- David Atkins v. Ken Salazar, SecretaryCourt of Appeals for the Fifth Circuit · 2011
- Fernando Iturralde v. Shaw Group, Inc.Court of Appeals for the Fifth Circuit · 2013
- Liberty Mutual Fire Ins v. Copart of CTCourt of Appeals for the Fifth Circuit · 2023
- Unum, Corporation v. United StatesCourt of Appeals for the First Circuit · 1997
31 more not listed; retrieve them via the Exa API.