NEVADA R. & S. CO. v. UNITED STATES DEPT. OF TREASURY I.R.S.

Civ. No. LV-1566.

376 F.Supp. 161 (1974)

NEVADA ROCK AND SAND COMPANY, a Nevada corporation, Plaintiff, v. The UNITED STATES of America, DEPARTMENT OF the TREASURY INTERNAL REVENUE SERVICE, et al., Defendants.

United States District Court, D. Nevada.

April 30, 1974.


Attorney(s) appearing for the Case

Albright & McGimsey, Las Vegas, Nev., for plaintiff.

V. DeVoe Heaton, U.S. Atty., Las Vegas, Nev., for defendants.


OPINION

ROGER D. FOLEY, Chief Judge.

FACTS

This interpleader action was brought by Nevada Rock and Sand Company (NRSC) under the provisions of 28 U. S.C. §§ 1335, 1340 and § 7402 of the 1954 Internal Revenue Code. The facts, as developed by the pretrial order and stipulations of counsel at the trial, are undisputed:

On July 6, 1970, defendant Coop Oil Products, Inc. (COOP) assigned to defendant-claimant Witco Chemical Corporation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases