Legal Opinion
Superior Oil Co. v. Fontenot
Court of Appeals for the Fifth Circuit
Decided July 22, 1954No. 14923PublishedCited by 3 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
Brought under LSA — Revised Statutes, Title 47, Sec. 1576, the suit sought to recover $66,964.30 which the plaintiffs had paid to defendant, as collector, as severance taxes claimed to be due for oil and gas produced after June 5, 1950, and before May 22, 1953.
The claim briefly stated was:
1. That plaintiffs prior to June 5, 1950, acquired an oil, gas and mineral lease, State lease number 194, to 556.77 acres forming a portion of the bed of the Gulf of Mexico within the three mile limit which had been originally granted by the State on February 20, 1928, to E. C. Andrus…
2Cases cited15 opinions
- Gibson v. ChouteauSupreme Court of the United States · 1872
- United States v. LouisianaSupreme Court of the United States · 1950
- Rector v. GibbonSupreme Court of the United States · 1884
- John E. Thropp's Sons Co. v. SeiberlingSupreme Court of the United States · 1924
- McCurdy v. United StatesSupreme Court of the United States · 1924
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3Cited by3 opinions
- People v. HeckerCalifornia Court of Appeal · 1960
- Mississippi River Fuel Corporation v. Roland Cocreham, Collector of Revenue of the State of LouisianaCourt of Appeals for the Fifth Circuit · 1967
- Mississippi River Fuel Corporation and Murphy Corporation v. Rufus W. Fontenot, Collector of Revenue, State of LouisianaCourt of Appeals for the Fifth Circuit · 1956