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Big Three Industrial Gas & Equipment Company v. United States

Big Three Indus. Gas & Equip. Co. v. United States, 459 F.2d 1042 (5th Cir. 1972)
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Court
Court of Appeals for the Fifth Circuit · U.S. Courts of Appeals
Decided
June 8, 1972
Docket
No. 71-2930
Citations
459 F.2d 104229 A.F.T.R.2d (RIA) 16331972 U.S. App. LEXIS 9118

Opinion

459 F.2d 1042 72-1 USTC P 16,040

BIG THREE INDUSTRIAL GAS & EQUIPMENT COMPANY, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

No. 71-2930.

United States Court of Appeals, Fifth Circuit.

June 8, 1972.

Howard A. Weinberger, Atty., Tax Div., Dept. of Justice, Dallas, Tex., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Virginia H. Gallagher, Attys., Tax Div., Dept. of Justice, Washington, D. C., Anthony J. P. Farris, U. S. Atty., Houston, Tex., William A. Friedlander, Jane M. Edmisten, Attys., Tax Division, Department of Justice, Washington, D. C., of counsel, for defendant-appellant.

Charles R. Vickery, Jr., Houston, Tex., Vickery & McConnell, Don Stocking, Arthur Slaughter, Houston, Tex., for plaintiff-appellee.

Before AINSWORTH, GODBOLD and MORGAN, Circuit Judges.

PER CURIAM:

1

The Government appeals from the District Court's judgment in favor of appellee Taxpayer. We affirm and adopt the opinion of the District Judge which is reported at 329 F.Supp. 1273 .

2

Affirmed.

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

1976: 11981: 119762026peak 1976 · 1

Relies on it most ⓘ

  1. Dillon Ranch Supply, a Corporation v. United States652 F.2d 873 (9th Cir. 1981)
  2. Fargo Foundry Steel & Manufacturing Co. v. United States415 F. Supp. 1362 (D.N.D. 1976)

Most recent

  1. Dillon Ranch Supply, a Corporation v. United States652 F.2d 873 (9th Cir. 1981)
  2. Fargo Foundry Steel & Manufacturing Co. v. United States415 F. Supp. 1362 (D.N.D. 1976)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 1

DepthCaseCited by
Big Three Indus. Gas & Equip. Co. v. United States, 329 F. Supp. 1273 (S.D. Tex. 1971) 11

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