1. Home
  2. Browse Decisions
  3. F.2d
  4. 557 F.2d
  5. 557 F.2d 511 (1977)
 

CENTRAL OIL & SUPPLY CORP. v. UNITED STATES

No. 75-2372.

557 F.2d 511 (1977)

CENTRAL OIL & SUPPLY CORPORATION, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee, Appellant, v. James C. WATSON, William Watson, Mrs. Clemmie McIntosh Watson, and Gerald B. Watson, Additional Defendants on Counterclaim-Appellees.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied October 11, 1977.

Attorney(s) appearing for the Case

Robert Lee Curry, III, J. Michael Hart, Monroe, La., for Central Oil & Supply.

Donald F. Wood, John E. Kennedy, Houston, Tex., for Richard R. Broach, Jr., amicus curiae.

Donald E. Walter, U. S. Atty., Lawrence L. Jones, Asst. U. S. Atty., Shreveport, La., Scott P. Crampton, Asst. Atty. Gen., Tax Div., Gilbert E. Andrews, Acting Chief, Appellate Sec., Grant W. Wiprud, William A. Whitledge, U. S. Dept. of Justice, Washington, D. C., for the U. S.

George M. Snellings, III, Carrick R. Inabnett, Monroe, La., for James C. Watson et al.

Before WISDOM, CLARK and RONEY, Circuit Judges.

Rehearing and Rehearing En Banc Denied October 11, 1977.

CLARK, Circuit Judge:

Central Oil & Supply Corporation [Central] filed this suit in the district court to secure a refund of federal excise taxes levied on the retail sale of diesel fuel for use in highway vehicles which it paid for the first quarter of 1969. The United States counterclaimed to obtain payment of the tax due on sales allegedly made by Central during the last three quarters of 1969...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases