Legal Opinion
Mrt Exploration Company v. Shirley McNamara Secretary, Louisiana Department of Revenue and Taxation
Court of Appeals for the Fifth Circuit
Decided May 3, 1984No. 83-4238, 83-4239PublishedCited by 11 opinions
1Opinion of the Court
JOHNSON, Circuit Judge:
Plaintiffs appeal the district court’s dismissal of their complaint for lack of subject matter jurisdiction. The district court based dismissal on the jurisdictional bar of the Tax Injunction Act of 1937, 28 U.S.C. § 1341. We affirm.
During the 1950’s and 1960’s, the plaintiff corporations entered into oil and gas leases with the federal government. The leases encompassed both privately owned property and acreage within Barksdale Air Force Base, both in the State of Louisiana. Barksdale is located on a 22,000 acre tract of land which was acquired by the federal…
2Cases cited10 opinions
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- Department of Employment v. United StatesSupreme Court of the United States · 1966
- Percy Bland v. Robert McHannCourt of Appeals for the Fifth Circuit · 1972
- Robert H. Hargrave v. Shellie McKinneyCourt of Appeals for the Fifth Circuit · 1969
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Federal Deposit Insurance Corporation v. State of New York and City of New YorkCourt of Appeals for the Second Circuit · 1991
- Shell Oil Co. v. SecretarySupreme Court of Louisiana · 1996
- Murray v. McDonaldDistrict Court, D. Vermont · 1997
- Jefferson County v. AckerCourt of Appeals for the Eleventh Circuit · 1998
- MRT Exploration Co. v. McNamaraLouisiana Court of Appeal · 1994
6 more not listed; retrieve them via the Exa API.