Legal Opinion

Anderson, Clayton & Co. v. United States

District Court, S.D. Texas

Decided November 21, 1974No. Civ. A. No. 72-H-188Published

1Opinion of the Court

Memorandum Opinion:

SINGLETON, District Judge.

This action is brought for the recovery of internal revenue taxes and other sums assessed and collected by the Government. Jurisdiction of the action is conferred by 28 U.S.C. § 1346.

*603The case has been submitted to the court on stipulations of facts and bi'iefs on the law, and the court has made its determinations upon these.

Anderson, Clayton is a corporation organized and existing under the laws of Delaware, with certificate of authority to transact business in Texas and has its domicile and principal place of business in Houston. It is a large,…

2Cases cited6 opinions

  1. Commissioner v. SunnenSupreme Court of the United States · 1948
  2. Lewis v. ReynoldsSupreme Court of the United States · 1932
  3. United States v. PfisterCourt of Appeals for the Eighth Circuit · 1953
  4. Lewis v. ReynoldsCourt of Appeals for the Tenth Circuit · 1931
  5. Panhandle Eastern Pipe Line Company v. Federal Power CommissionCourt of Appeals for the Third Circuit · 1956

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