EDWARDS v. TRANSCONTINENTAL GAS PIPE LINE

Civ. A. No. 78-420.

464 F.Supp. 654 (1979)

Edwin W. EDWARDS, Governor of the State of Louisiana, William J. Guste, Jr., Attorney General of the State of Louisiana, Shirley McNamara, Secretary of the Department of Revenue and Taxation of the State of Louisiana v. TRANSCONTINENTAL GAS PIPE LINE CORP., Stingray Pipeline Co., Columbia Gulf Transmission Co., Columbia Gas Transmission Corp., Creole Gas Pipeline Corp., Florida Gas Transmission Co., Michigan Wisconsin Pipe Line Co., Mississippi River Transmission Corp., Natural Gas Pipeline Co. of America, Sabine Pipe Line Co., Sea Robin Pipeline Co., Southern Natural Gas Co., Tennessee Gas Pipeline Co., Texas Eastern Transmission Corp., Texas Gas Pipe Line Corp., Texas Gas Transmission Corp., Trunkline Gas Co., United Gas Pipe Line Co., Chevron U. S. A. Inc., Exxon Corp., Gulf Oil Corp., Superior Oil Co., Texaco, Inc.

United States District Court, M. D. Louisiana.

January 26, 1979.


Attorney(s) appearing for the Case

Wilbert J. Tauzin, II, Thibodaux, La., William C. Broadhurst, Lafayette, La., William D. Brown, T. A. Grant, III, Monroe, La., Robert G. Pugh, Shreveport, La., William J. Guste, Jr., Atty. Gen., of La., Carmack M. Blackmon, Asst. Atty. Gen., Baton Rouge, La., for plaintiffs; Edwin W. Edwards, Governor of La., Baton Rouge, La., Kenneth C. DeJean, Gary L. Keyser, Ben R. Miller, Sr., Asst. Attys. Gen., Baton Rouge, La., David Dawson, Gen. Counsel, Dept. of Revenue and Taxation, Baton Rouge, La., Professor Melvin Dakin, Professor Fred Ellis, Louisiana State University Law School, Baton Rouge, La., Camille F. Gravel, Jr., Michael S. Baer, III, Gravel, Roy & Burnes, Alexandria, La., of counsel.

Frank J. Peragine, H. Paul Simon, Thomas R. Blum, James A. Burton, Matt J. Farley, Deutsch, Kerrigan & Stiles, New Orleans, La., for Columbia Gas Transmission Corp., Columbia Gulf Transmission Co., Stingray Pipeline Co., Tennessee Gas Pipeline Co., Texas Eastern Transmission Corp., Trunkline Gas Co., and Natural Gas Pipeline Co. of America.

Gene W. Lafitte, John M. Wilson, Liskow & Lewis, New Orleans, La., for Florida Gas Transmission Co., Southern Natural Gas Co. and Texas Gas Pipe Line Corp.

Burt W. Sperry, Clyde R. Brown, James H. Napper, Shotwell, Brown & Sperry, Monroe, La., for Michigan Wisconsin Pipe Line Co. and Mississippi River Transmission Corp.

C. McVea Oliver, J. Michael Rhymes, Oliver & Wilson, Monroe, La., for Transcontinental Gas Pipe Line Corp.

Ernest L. Edwards, Charles F. Thensted, Lemle, Kelleher, Kohlmeyer & Matthews, New Orleans, La., for United Gas Pipe Line Co. and Sea Robin Pipeline Co.

Arthur J. Waechter, Jr., Herschel L. Abbott, Jr., Steven G. Durio, Jones, Walker, Waechter, Poitevent, Carrere & Denegre, New Orleans, La., for Texas Gas Transmission Corp.

M. Truman Woodward, Jr., H. H. Hillyer, Jr., John C. Christian, James K. Irvin, Henry A. King, Milling, Benson, Woodward, Hillyer, Pierson & Miller, New Orleans, La., for Chevron, U. S. A., Inc. and Exxon Corp.; D. A. Molony, New Orleans, La., of counsel for Chevron, U. S. A., Inc.; Bernard J. Caillouet, John M. Roper, New Orleans, La., of counsel for Exxon Corp.

B. J. Duplantis, Lafayette, La., Dan A. Spencer, Houston, Tex., for Superior Oil Co.; W. B. Wagner, Jr., Houston, Tex., of counsel.

Robert Liles, Jr., Wiley G. Lastrapes, Timothy W. Cerniglia, New Orleans, La., for Texaco, Inc. and Sabine Pipe Line Co.

Milton L. Duvieilh, David R. Stevenson, New Orleans, La., for Gulf Oil Corp.

Kenneth C. Barranger, New Orleans, La., for Creole Gas Pipeline Corp.


E. GORDON WEST, District Judge:

This case is before the Court on plaintiffs' motion to remand to the State Court for further proceedings. The motion to remand is opposed. The case primarily involves a question as to the constitutionality of Act 294 of the 1978 Regular Session of the Louisiana Legislature, commonly referred to as the "First Use Tax on Natural Gas," and incorporated in the statutes of the State of Louisiana as Chapter 16, Title 47, Section 1301, et...

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