Legal Opinion

Matter of West Texas Marketing Corp.

Court of Appeals for the Fifth Circuit

Decided June 1, 1995No. 94-10089Published

1Opinion of the Court

54 F.3d 1194

75 A.F.T.R.2d 95-2719, 63 USLW 2760,

95-1 USTC P 50,296,

Bankr. L. Rep. P 76,511

In the Matter of WEST TEXAS MARKETING CORPORATION, Debtor.

Walter C. KELLOGG, Trustee, West Texas Marketing

Corporation, Appellant,

v.

UNITED STATES of America, (Internal Revenue Service), Appellee.

No. 94-10089.

United States Court of Appeals,

Fifth Circuit.

May 31, 1995.

Stacy R. Obenhaus, Brett B. Flagg, Garere & Wynne, Dallas, TX, for appellant.

James I. Shepard, Fresno, CA, for amicus curiae.

Joan I. Oppenheimer, Atty., Gary R. Allen, Chief, Appellate Sec., Linda E. Mosakowski, Gary D. Gray, Attys., Tax Div.,…

Also in this document: Dissent.

2Cases cited39 opinions

  1. Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
  2. Grogan v. GarnerSupreme Court of the United States · 1991
  3. United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
  4. Pepper v. LittonSupreme Court of the United States · 1939
  5. United Sav. Assn. of Tex. v. Timbers of Inwood Forest Associates, Ltd.Supreme Court of the United States · 1988

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