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MOUTON v. SINCLAIR OIL AND GAS COMPANY

No. 26751.

410 F.2d 717 (1969)

Ashton J. MOUTON, Collector of Revenue, State of Louisiana, Plaintiff-Appellant, v. SINCLAIR OIL AND GAS COMPANY, Defendant-Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied May 19, 1969.

Attorney(s) appearing for the Case

Cyrus A. Greco, Carl E. Cooper, Emmett E. Batson, John B. Levy, Huey H. Breaux, La. Dept. of Revenue, Legal Div., Baton Rouge, La., for plaintiff-appellant.

Clyde R. Brown, Monroe, for defendant-appellee; Shotwell, Brown & Sperry, Monroe, La., of counsel.

Before AINSWORTH and SIMPSON, Circuit Judges, and MITCHELL, District Judge.

PER CURIAM:

This suit was originally filed by the Louisiana Collector of Revenue in a Louisiana state court to collect certain state severance taxes claimed to be due by defendant Sinclair Oil and Gas Company. Sinclair removed the suit to the federal district court and the Collector's motion to remand for lack of jurisdiction was denied. Sinclair's motion for summary judgment based on our prior holding in Mississippi River Fuel Corporation v. Cocreham, 5 Cir., 1967...

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