Legal Opinion

Petroleum Corporation of Texas, Inc. And Subsidiaries v. United States

Court of Appeals for the Fifth Circuit

Decided August 26, 1991No. 90-1620Published

1Opinion of the Court

939 F.2d 1165

68 A.F.T.R.2d 91-5440, 91-2 USTC P 50,417

PETROLEUM CORPORATION OF TEXAS, INC. and Subsidiaries,

Plaintiffs-Appellants,

v.

UNITED STATES of America, Defendant-Appellee.

No. 90-1620.

United States Court of Appeals,

Fifth Circuit.

Aug. 26, 1991.

Emily A. Parker, Dennis J. Grindinger, Thompson & Knight, Dallas, Tex., for plaintiffs-appellants.

Teresa T. Milton, Gary R. Allen, Chief, Kenneth L. Greene, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., Marvin Collins, U.S. Atty., Dallas, Tex., for defendant-appellee.

Appeal from the United States District Court for the Northern…

Also in this document: Concurrence.

2Cases cited5 opinions

  1. Houston Oil and Minerals Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
  2. Donald A. Jackson, Jr. And Marilynn Jackson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
  3. Holiday Village Shopping Center, Etc. v. The United StatesCourt of Appeals for the Federal Circuit · 1985
  4. Petroleum Corporation of Texas, Inc. And Subsidiaries v. United StatesCourt of Appeals for the Fifth Circuit · 1991
  5. Holiday Village Shopping Center ex rel. Mitchell v. United StatesUnited States Court of Claims · 1984

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