Legal Opinion
Exxon Mobil Corp. v. United States
District Court, N.D. Texas
Decided March 10, 2003No. 4:00-cv-00815PublishedCited by 3 opinions
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
LYNN, District Judge.
This case was tried from July 8, 2002— July 16, 2002, and argued on July 25, 2002. Having heard and considered the evidence and the arguments of counsel, the Court makes these Proposed Findings of Fact and Conclusions of Law:
FINDINGS OF FACT
1. This is an action brought under Internal Revenue Code (“Code”) sections 6532 and 7422 1 for the refund of federal income taxes (plus interest) that Exxon Corporation (“Exxon”) 2 paid for the tax year ending December 31, 1976. The issue is the proper determination of Exxon’s depletion deduction…
2Cases cited13 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Commissioner v. EngleSupreme Court of the United States · 1984
- Lewis Et Al. v. Reynolds, Collector of Internal RevenueSupreme Court of the United States · 1932
- Rolland L. King and Arlene P. King v. United StatesCourt of Appeals for the Fifth Circuit · 1981
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3Cited by3 opinions
- Exxon Mobil Corp. v. Comm'rUnited States Tax Court · 2011
- Exxon Mobil Corp. v. Comm'rUnited States Tax Court · 2011
- Exxon Mobil Corporation and Affiliated Companies, f.k.a. Exxon Corporation and Affiliated Companies v. CommissionerUnited States Tax Court · 2011