Legal Opinion
Shell Oil Co. v. Iowa Department of Revenue
Supreme Court of the United States
Decided November 8, 1988No. 87-984PublishedCited by 110 opinions
1Opinion of the CourtJustice Marshall
In this appeal, we must decide 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 apportionment formula it uses to calculate in-state taxable income. We hold that it does not.
I
Shell Oil Company (Shell) is a unitary business, 1 incorporated in Delaware. Its activities include producing, transporting, and marketing oil and gas and the products that are made from them. Shell extracts oil and gas not…
2Cases cited16 opinions
- Maryland v. LouisianaSupreme Court of the United States · 1981
- White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
- Schwegmann Bros. v. Calvert Distillers Corp.Supreme Court of the United States · 1951
- Gulf Offshore Co. v. Mobil Oil Corp.Supreme Court of the United States · 1981
- United States v. CaliforniaSupreme Court of the United States · 1947
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3Cited by110 opinions
- King v. St. Vincent's HospitalSupreme Court of the United States · 1991
- Beecham v. United StatesSupreme Court of the United States · 1994
- United States Department of Energy v. OhioSupreme Court of the United States · 1992
- New York Life Insurance v. DeshotelCourt of Appeals for the Fifth Circuit · 1998
- Lani Moore v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1990
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