Legal Opinion
Shell Oil Co. v. Secretary, Revenue & Taxation
Louisiana Court of Appeal
Decided March 14, 1996No. 95-CA-2113PublishedCited by 2 opinions
1Opinion of the Court
hLOBRANO, Judge.
This case originated in the Board of Tax Appeals as a result of four assessments by the Department of Revenue (the Department) against Shell Oil, Shell Western E & P, Inc. and Shell Offshore, Inc. (Shell). Although consolidated by the Board of Tax Appeals for hearing, the four assessments involve two unrelated issues.
In proceedings numbers 3392 and 3393, the Department assessed Shell for severance taxes on natural gas production for the periods January 1980 through December 31, 1986.1 The issue in those eases revolves *1028around a gas purchase agreement between Shell and Creole…
2Cases cited7 opinions
- Humble Pipe Line Co. v. WaggonnerSupreme Court of the United States · 1964
- City of Baton Rouge v. Stauffer Chemical Co.Supreme Court of Louisiana · 1987
- 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
- Murphy Corp. v. FontenotSupreme Court of Louisiana · 1954
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3Cited by2 opinions
- Shell Oil Co. v. SecretarySupreme Court of Louisiana · 1996
- J. Ray McDermott, Inc. v. MorrisonLouisiana Court of Appeal · 1997