Legal Opinion
Shell Petroleum, Inc. v. United States
United States Court of Federal Claims
Decided October 12, 2001No. 97-945 TPublishedCited by 3 opinions
1Opinion of the Court
OPINION
DAMICH, Judge.
Presently before the Court are the Plaintiffs’ motion for partial summary judgment, filed on November 15, 1999, and the Defendant’s motion for summary judgment, filed on May 18, 2000. The Court holds that hydrocarbons produced by means of enhanced recovery techniques in commercial use prior to April 2, 1980 are crude oil under Title I of the Crude Oil Windfall Profits Tax Act and cannot be oil produced from tar sands for the purpose of the section 29 tax credit for nonconventional fuels.1 Because *526the Plaintiffs have failed to show that they did not use enhanced recovery…
2Cases cited21 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Allen v. McCurrySupreme Court of the United States · 1980
- Seminole Tribe of Florida v. FloridaSupreme Court of the United States · 1996
- Montana v. United StatesSupreme Court of the United States · 1979
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3Cited by3 opinions
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Shell Petroleum, Inc., and Subsidiary Corporations v. United StatesCourt of Appeals for the Federal Circuit · 2003
- Shell Petroleum, Inc., and Subsidiary Corporations v. United StatesCourt of Appeals for the Federal Circuit · 2003