TEXACO, INC. v. UNITED STATES

Civ. A. No. H-81-564.

598 F.Supp. 1165 (1984)

TEXACO, INC., Individually and as common parent of an affiliated group, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S.D. Texas, Houston Division.

September 28, 1984.


Attorney(s) appearing for the Case

Buford Berry, Dallas, Tex., for plaintiff.

Rick Disney, Dept. of Justice, Tax Div., Dallas, Tex., for defendant.


MEMORANDUM OPINION

O'CONOR, District Judge.

A. The Parties and Issue: Drilling for a Deduction

This is a civil action filed by Plaintiff, Texaco, Inc. ("Texaco"), for a refund of corporate income taxes and interest collected from Plaintiff for its taxable years 1963 and 1965-71, inclusive.1

Texaco is a corporation organized under the laws of the State of Delaware with a principal place of business in...

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