Legal Opinion
Shell Petroleum, Inc., and Subsidiary Corporations v. United States
Court of Appeals for the Third Circuit
Decided June 24, 1999No. 97-7639PublishedCited by 55 opinions
1Opinion of the Court
OPINION OF THE COURT
SCIRICA, Circuit Judge.
This is an appeal of the denial of a tax credit under the Crude Oil Windfall Profit Tax Act, Pub.L. 96-223, 94 Stat. 229 (1980) (codified in scattered sections of 7, 19, 26, and 42 U.S.C.) (repealed in part 1988) (“COWPTA”) which grants oil producers an income tax credit of $3.00 for each barrel-of-oil equivalent of “oil produced from ... tar sands” extracted through wells drilled between January 1, 1980 and December 31,-1992. The resolution of this case turns on the proper definition of “oil produced from tar sands,” which the Act does not define.…
2Cases cited29 opinions
- Blum v. StensonSupreme Court of the United States · 1984
- Perrin v. United StatesSupreme Court of the United States · 1979
- Hormel v. HelveringSupreme Court of the United States · 1941
- Corning Glass Works v. BrennanSupreme Court of the United States · 1974
- Louisiana Pub. Serv. Comm'n v. FCCSupreme Court of the United States · 1986
24 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- D.E. v. Central Dauphin School DistrictCourt of Appeals for the Third Circuit · 2014
- In Re Teleglobe Communications Corp.Court of Appeals for the Third Circuit · 2007
- In Re Insurance Brokerage Antitrust LitigationCourt of Appeals for the Third Circuit · 2009
- United States v. DupreeCourt of Appeals for the Third Circuit · 2010
- Mario Lopez Garza v. Citigroup IncCourt of Appeals for the Third Circuit · 2018
50 more not listed; retrieve them via the Exa API.