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MEIER v. TEXAS INTERN. DRILLING FUNDS, INC.

No. C-76-780 WHO.

441 F.Supp. 1056 (1977)

James R. MEIER, Plaintiff, v. TEXAS INTERNATIONAL DRILLING FUNDS, INC., a Delaware Corporation, and Shearson, Hammill & Co., a Delaware Corporation, Defendants.

United States District Court, N. D. California.

May 2, 1977.

Attorney(s) appearing for the Case

James B. Little, Little, Evans, Zoller, Dok, Daiker & Matteoni, San Jose, Cal., for plaintiff.

Michael L. Kirby, Post, Kirby, Wideman & Noonan, San Diego, Cal., for Texas Intern.

Samuel A. Keesal, Jr., Peter R. Boutin, Samuel A. Keesal, Jr., Law Offices, Long Beach, Cal., for Shearson, Hammill & Co.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

ORRICK, District Judge.

To obtain a so-called "tax shelter," plaintiff, acting through a brokerage firm, defendant Shearson, Hammill & Co., invested $40,000 to obtain a limited partnership interest in two oil and gas drilling programs formed and operated by defendant Texas International Drilling Funds, Inc. After losing approximately ninety percent of his investment...

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