Legal Opinion
Lewis v. Reagan
District Court, District of Columbia
Decided June 9, 1981No. Civ. A. 81-0130PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM
GASCH, District Judge.
This is a suit for declaratory and injunctive relief against the President of the United States, the Secretary of the Treasury, the Treasurer of the United States, and the United States Department of the Treasury. The plaintiffs are two individuals who own part of a one-eighth royalty interest in an oil well in Claiborne Parish, Louisiana. The income from this royalty interest has been taxed under the Windfall Profit Tax on Domestic Crude Oil [hereinafter “WPT”]. I.R.C. §§ 4986 — 4998. Alleging that the application of the WPT to their royalty interest deprives…
2Cases cited22 opinions
- Kerr v. United States Dist. Court for Northern Dist. of Cal.Supreme Court of the United States · 1976
- Allied Chemical Corp. v. Daiflon, Inc.Supreme Court of the United States · 1980
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Burnet v. HarmelSupreme Court of the United States · 1932
- Bob Jones University v. SimonSupreme Court of the United States · 1974
17 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Amerada Hess Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- Reed v. United StatesCourt of Appeals for the Seventh Circuit · 1984
- Trahan v. ReganDistrict Court, District of Columbia · 1982
- MacPherson v. United StatesDistrict Court, C.D. California · 1985
- Reed v. United StatesCourt of Appeals for the Seventh Circuit · 1984
1 more not listed; retrieve them via the Exa API.