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GENERAL GEOPHYSICAL COMPANY v. UNITED STATES

No. 11266.

175 F.Supp. 208 (1959)

GENERAL GEOPHYSICAL COMPANY. Plaintiff, v. UNITED STATES of America, Defendant.

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

August 5, 1959.

Attorney(s) appearing for the Case

Baker, Botts, Andrews & Shepherd, Homer L. Bruce and John D. Kirkland, Houston, Tex., for plaintiff.

Charles K. Rice, Asst. Atty. Gen., James P. Garland, Lyle M. Turner, and Charles Mehaffy, Attys., Dept. of Justice, Washington, D. C., and William B. Butler, U. S. Atty., and Randolph F. Wheless, Jr., Asst. U. S. Atty., Houston, Tex., for defendant.

INGRAHAM, District Judge.

This is a suit to recover internal revenue taxes and interest paid thereon alleged to have been erroneously and illegally assessed and collected from plaintiff by defendant.

In this cause plaintiff alleges that on February 25, 1954, it distributed certain of its assets to the Estate of Earle W. Johnson, Deceased, and Mrs. Virginia Johnson in retirement of part of their stock in plaintiff, and that thereafter on February 25, 1954,...

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