Legal Opinion

Murphy Corp. v. Fontenot

Supreme Court of Louisiana

Decided March 22, 1954No. Nos. 41368, 41369PublishedCited by 9 opinions

1Opinion of the Court

MOISE, Justice.

The issues being identical, these two-cases were consolidated for the purposes. *383of trial. The State of Louisiana, through its Collector of Revenue, Rufus W. Fontenot, imposed severance gas gathering taxes on fugitive gas captured by the plaintiff-lessees, Murphy Corporation et al. and Natural Gas and Oil Corporation et al., from a part of the lands of Barksdale Air Force Base. Plaintiffs paid these taxes, in the amounts of $2,371.29 and $1,191.04, respectively, under protest. This suit is for a refund of the money so paid. The district court rendered judgment as prayed for by…

2Cases cited12 opinions

  1. James v. Dravo Contracting Co.Supreme Court of the United States · 1937
  2. Fort Leavenworth Railroad v. LoweSupreme Court of the United States · 1885
  3. Willcutts v. BunnSupreme Court of the United States · 1931
  4. Surplus Trading Co. v. CookSupreme Court of the United States · 1930
  5. Gillespie v. OklahomaSupreme Court of the United States · 1922

7 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. State v. WilliamsSupreme Court of Louisiana · 1976
  2. Shell Oil Co. v. SecretarySupreme Court of Louisiana · 1996
  3. Mississippi River Fuel Corporation and Murphy Corporation v. Rufus W. Fontenot, Collector of Revenue, State of LouisianaCourt of Appeals for the Fifth Circuit · 1956
  4. Baasen v. BaasenLouisiana Court of Appeal · 1961
  5. International Business Machines Corp. v. OttSupreme Court of Louisiana · 1955

4 more not listed; retrieve them via the Exa API.

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