Legal Opinion
Shell Petroleum, Inc. v. United States
United States Court of Federal Claims
Decided May 9, 2000No. 97-945 TPublishedCited by 7 opinions
1Opinion of the Court
OPINION
DAMICH, Judge.
Shell has filed a motion to compel against the United States in which it sought information about its case for a tax refund, information which happens to be in the tax returns of its competitors. Specifically, Shell is looking for information contained in certif*720icates for tax credit filed under Internal Revenue Code Section 43.1 Shell believes that the information in section 43 certificates is relevant to its pending lawsuit for a tax credit under Section 29, a tax credit for oil produced from tar sands, because the certificates will provide information about how…
2Cases cited5 opinions
- Church of Scientology v. Internal Revenue ServiceSupreme Court of the United States · 1987
- Leonard Greene and Joyce Greene v. United StatesCourt of Appeals for the Second Circuit · 1996
- Shell Petroleum, Inc., and Subsidiary Corporations v. United StatesCourt of Appeals for the Third Circuit · 1999
- Baskin v. United StatesCourt of Appeals for the Fifth Circuit · 1998
- Beresford v. United StatesDistrict Court, E.D. Michigan · 1988
3Cited by7 opinions
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Shell Petroleum, Inc. v. United StatesUnited States Court of Federal Claims · 2000
- Jade Trading, LLC v. United StatesUnited States Court of Federal Claims · 2005
- Jade Trading, LLC v. United StatesUnited States Court of Federal Claims · 2005
- Shell Petroleum, Inc. v. United StatesUnited States Court of Federal Claims · 2001
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