Shell Oil Co. v. Department of Revenue

McDonald, justice.

The United States Supreme Court, 109 SCt 384, vacated our judgment entered in Shell Oil Co. v. Department of Revenue, 496 So.2d 789 (Fla.1986), and remanded for further consideration in light of Shell Oil Co. v. Iowa Department of Revenue, — U.S. -, 109 S.Ct. 278, 102 L.Ed.2d 186 (1988). The issue presented in the Iowa case was

whether the Outer Continental Shelf Lands Act (OCSLA), 67 Stat. 462, 43 U.S.C. § 1331 et seq. (1982 ed. and Supp. Ill), prevents Iowa from including income earned from the sale of oil and gas extracted from the Outer Continental Shelf (OCS) in the…