Shell Oil Co. v. McNamara

CARTER, Judge:

Defendants-appellants, Shirley McNamara, Secretary of Revenue and Taxation for the State of Louisiana, and Department of Revenue and Taxation, State of Louisiana, appeal the judgment of the trial court in favor of Shell Oil Company, plaintiff-ap-pellee, for certain Louisiana income taxes paid under protest for the years 1974 and 1975. The amounts at issue are $801,046.00 in taxes paid and $154,871.00 of interest paid.

Appellants argue that the trial court erred in its finding that Shell is entitled to deduct for Louisiana income tax purposes the tax paid to the Federal government…