Shell Oil Co. v. McNamara

MARCUS, Justice.

Shell Oil Company instituted this action against Shirley McNamara, Secretary of the Department of Revenue and Taxation, and the Department of Revenue and Taxation, State of Louisiana,1 to recover $955,-917, consisting of Louisiana state income taxes and interest paid under protest to the Department for the taxable years 1974 and 1975,2 together with interest thereon as provided by law 3 and all costs. The trial judge rendered judgment in favor of Shell and against the Department in the sum of $955,-917 (as per stipulation) together with interest thereon as set forth in the…