Legal Opinion
MRT Exploration Co. v. McNamara
Louisiana Court of Appeal
Decided December 29, 1994No. 94 CA 0063; 94 CA 0064PublishedCited by 4 opinions
1Opinion of the Court
JaPITCHER, Judge.
Plaintiffs1 filed this action to recover severance taxes paid under protest for a period beginning in October of 1982. Plaintiffs argued that the Louisiana Severance Tax Statutes were unconstitutional as applied to oil and gas production from the Barksdale Air Force Base, a federal enclave. In response, defendant, the Louisiana Department of Revenue and Taxation, filed a reconventional demand for severance taxes covering the period from December of 1979 through September of 19822. The trial court dismissed plaintiffs’ claims, holding that the Louisiana Severance Tax Statutes…
2Cases cited6 opinions
- Howard v. Commissioners of Sinking Fund of LouisvilleSupreme Court of the United States · 1953
- Humble Pipe Line Co. v. WaggonnerSupreme Court of the United States · 1964
- Humble Oil & Refining Company v. CalvertTexas Supreme Court · 1972
- Mississippi River Fuel Corporation v. Roland Cocreham, Collector of Revenue of the State of LouisianaCourt of Appeals for the Fifth Circuit · 1967
- Mrt Exploration Company v. Shirley McNamara Secretary, Louisiana Department of Revenue and TaxationCourt of Appeals for the Fifth Circuit · 1984
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Shell Oil Co. v. SecretarySupreme Court of Louisiana · 1996
- MRT Exploration Co. v. McNamaraLouisiana Court of Appeal · 1997
- Shell Oil Co. v. Secretary, Revenue & TaxationLouisiana Court of Appeal · 1996
- MRT Exploration Co. v. McNamaraLouisiana Court of Appeal · 1996