Legal Opinion
Gary v. United States
District Court, D. Colorado
Decided March 20, 1989No. Civ. A. No. 88-C-427PublishedCited by 2 opinions
1Opinion of the Court
ORDER
CARRIGAN, District Judge.
This action arises out of Congress’ decision in 1979 to impose an excise or severance tax on the windfall profits expected to result from the gradual decontrol of oil prices in the United States. Plaintiffs Samuel and Nancy Gary commenced this tax refund action to recover a windfall profit tax that they allege was unlawfully withheld. Jurisdiction is alleged to exist pursuant to 26 U.S.C. § 7422 and 28 U.S.C. §§ 1331 and 1346.
Prior to August 30, 1979, the price of domestic crude oil sold in the United States was controlled by regulations (the “Energy…
2Cases cited5 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Abourezk v. ReaganCourt of Appeals for the D.C. Circuit · 1986
- Reagan v. AbourezkSupreme Court of the United States · 1987
- Nevada Power Co. v. WattCourt of Appeals for the Tenth Circuit · 1983
3Cited by2 opinions
- CanadianOxy Offshore Prod. Co. v. CommissionerUnited States Tax Court · 1993
- CanadianOxy Offshore Prod. Co. v. CommissionerUnited States Tax Court · 1993