MRT Exploration Co. v. McNamara

Granted in part. As to the reconventional demand, the lower courts misconstrued Stipulation No. 32, in which the parties stipulated to the values of the oil, the gas and the condensate severed between December 1979 and September 1982 and to the amount of taxes that would be owed “if such production is held to be subject to taxation.”

The trial court misconstrued this stipulation to provide that the stipulated amounts of taxes were owed for the 1979-to-1982 period in the reconventional demand if the court found that taxes were owed in the period covered in the main demand. The court of appeal…