Legal Opinion
Mississippi River Fuel Corporation and Murphy Corporation v. Rufus W. Fontenot, Collector of Revenue, State of Louisiana
Court of Appeals for the Fifth Circuit
Decided July 16, 1956No. 15994_1PublishedCited by 14 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
In response to the state’s demand for the severance tax 1 on oil and gas produced on Barksdale Field at Shreveport, Louisiana, the taxpayers paid under protest in compliance with the statute and brought this suit to recover the amount paid.
Based upon Article I, § 8, Clause 17 of the Federal Constitution, giving to the Congress the power to exercise exclusive jurisdiction over places purchased by the United States with the consent of a state legislature, for the erection of forts, magazines, dock yards, and other needful buildings, and on Act 12 of 1892 Legislature,…
2Cases cited7 opinions
- United States v. County of AlleghenySupreme Court of the United States · 1944
- Helvering v. Mountain Producers Corp.Supreme Court of the United States · 1938
- Offutt Housing Co. v. County of SarpySupreme Court of the United States · 1956
- Domenech v. National City Bank of NYSupreme Court of the United States · 1935
- Murphy Corp. v. FontenotSupreme Court of Louisiana · 1954
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States v. Lewisburg Area School DistrictCourt of Appeals for the Third Circuit · 1976
- Mississippi River Fuel Corporation v. Roland Cocreham, Collector of Revenue of the State of LouisianaCourt of Appeals for the Fifth Circuit · 1967
- Shell Oil Co. v. SecretarySupreme Court of Louisiana · 1996
- Murphy Oil Corporation v. Federal Power CommissionCourt of Appeals for the Eighth Circuit · 1970
- Natural Gas & Oil Corp. v. WaggonnerLouisiana Court of Appeal · 1963
9 more not listed; retrieve them via the Exa API.