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PRODUCERS SUPPLY & TOOL COMPANY v. UNITED STATES

Civ. A. No. 4-1415.

338 F.Supp. 1401 (1971)

The PRODUCERS SUPPLY & TOOL COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N. D. Texas, Fort Worth Division.

September 10, 1971.

Attorney(s) appearing for the Case

Fred A. Sanders, Fort Worth, Tex., for plaintiff.

Ben A. Douglas, Tax Div., Dept. of Justice, Dallas, Tex., for defendant.

MEMORANDUM OPINION AND ORDER

ROBERT M. HILL, District Judge.

I. INTRODUCTION

The Producers Supply & Tool Company instituted this lawsuit against the United States for a tax refund. In its answer the Government asserted a setoff to Producers' claim. The setoff challenged the validity of an ABC oil and gas transaction entered into by Northwest Oil Company, a subdsidiary of Producers. The parties have since disposed of the issues raised in Producers...

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