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SHELL PETROLEUM, INC. v. U.S.

No. 97-7639.

182 F.3d 212 (1999)

SHELL PETROLEUM, INC., and Subsidiary Corporations, Appellant, v. UNITED STATES of America

United States Court of Appeals, Third Circuit.

Filed June 24, 1999.

Attorney(s) appearing for the Case

Mark L. Evans (Argued) Kellogg, Huber, Hansen, Todd & Evans, West Washington, D.C., William O. Lamotte, Morris, Nichols, Arsht & Tunnell, Wilmington, Delaware, for Appellant.

Steven W. Parks (Argued) Richard Farber, United States Department of Justice Tax Division, Washington, D.C., for Appellee.

Before: SLOVITER, SCIRICA and ALITO, Circuit Judges.

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Profit Tax Act, Pub.L. 96-223, 94 Stat. 229 (1980) (codified in scattered sections of 7, 19, 26, and 42 U.S.C.) (repealed in part 1988) ("COWPTA") which grants oil producers an income tax credit of $3.00 for each barrel-of-oil equivalent of "oil produced from .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...

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