Legal Opinion
Shell Petroleum, Inc., and Subsidiary Corporations v. United States
Court of Appeals for the Federal Circuit
Decided February 13, 2003No. 02-5037PublishedCited by 38 opinions
1Opinion of the Court
Opinion of the court filed by Circuit Judge PROST. Opinion coneurring-in-part, dissenting-in-part filed by Circuit Judge PAULINE NEWMAN.
PROST, Circuit Judge.
Appellants, Shell Petroleum, Inc., and subsidiary corporations (“Shell”), appeal the decision of the United States Court of Federal Claims granting summary judgment to the United States. The court held that Shell was not entitled to a tax refund for calendar years 1988 and 1989 under the Crude Oil Windfall Profits Tax Act (“COWPTA”), Pub.L. No. 96-228, 94 Stat. 229 (1980) (codified in scattered sections of 7, 19, 26, and 42 U.S.C.)…
2Cases cited9 opinions
- Impresa Construzioni Geom. Domenico Garufi v. United StatesCourt of Appeals for the Federal Circuit · 2001
- Mother's Restaurant Incorporated v. Mama's Pizza, Inc.Court of Appeals for the Federal Circuit · 1983
- Jet, Inc. v. Sewage Aeration SystemsCourt of Appeals for the Federal Circuit · 2000
- In Re Jerre M. FreemanCourt of Appeals for the Federal Circuit · 1994
- Joseph Dureiko, as Trustee, and Southern Pine Isle Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2000
4 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Ohio Willow Wood Co. v. Alps South, LLCCourt of Appeals for the Federal Circuit · 2013
- Commonwealth Edison Co. v. United StatesUnited States Court of Federal Claims · 2003
- Laguna Hermosa Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2012
- Lans v. Adduci Mastriani & Schaumberg L.L.P.District Court, District of Columbia · 2011
- Aspex Eyewear, Inc. v. Zenni Optical Inc.Court of Appeals for the Federal Circuit · 2013
33 more not listed; retrieve them via the Exa API.