HUMBLE OIL & REFINING CO.

v.

CALVERT ET AL.

Citator

Cited By (30 total)

• Miller v. Agrico Chem. Co., 383 So. 2d 1137 (Fla. 1st DCA 1980)
  …other jurisdictions which have held that liability for oil and gas production taxes arise at the time the oil or gas is severed and reduced to posses [*1139] sion. Humble Oil and Refining Company v. Calvert, 478 S.W. 2d 926 (Texas 1972), cert. den. 409 U.S. 967, 93 S.Ct. 293, 34 L.Ed.2d 234 (1972); Texas Company v. Fontenot, 200 La. 753, 8 So. 2d 689 (1949). The Department further asserts that although the Florida courts have not had occasion to consider the “double taxation” argument presented by the tax…
• United States v. Patrick, 542 F.2d 381 (7th Cir. 1976)
  …ry consider any theory of defense which is supported by law and has some foundation in the evidence, even though such evidence may be weak, insufficient or of doubtful credibility. United States v. Lehman, 468 F. 2d 93, 108 (7th Cir.), cert. denied, 409 U.S. 967, 93 S.Ct. 273, 34 L.Ed.2d 232 (1972); United States v. Vole, 435 F. 2d 774, 776-77 (7th Cir. 1970). However, if the defendant fails to sustain his evidentiary burden the court is duty-bound not to instruct the jury on the defense. United States v. C…
• Sherwin S. Stern v. United States Gypsum, Inc., 547 F.2d 1329 (7th Cir. 1977)
  …dea might be, that complete cooperation with any governmental agent conducting an investigation is the best procedure for avoiding needlessly extended and searching probing. In United States v. Lehman, 468 F. 2d 93, 97 (7th Cir. 1972), cert. denied, 409 U.S. 967, 93 S.Ct. 273, 34 L.Ed.2d 232, e. g., the defendant dentist, although not successful in avoiding a prosecution, followed the advice of a professional journal that recommended the self-handling of interviews with IRS agents without the participation…