MOBIL OIL CORP. v. DUBNO

No. 539, Docket 80-7677.

639 F.2d 919 (1981)

MOBIL OIL CORP., Amoco Oil Company, Getty Refining and Marketing Company, Gulf Oil Corporation, and Sun Oil Company of Pennsylvania, Atlantic Richfield Company, Chevron U.S.A. Inc., Exxon Corporation and Shell Oil Company, Plaintiffs-Appellees, v. Orest T. DUBNO, Commissioner of Revenue Services of the State of Connecticut, Anthony V. Milano, Secretary of the Office of Policy and Management of the State of Connecticut, Defendants-Appellants. TEXACO INC., a Delaware Corporation, Plaintiff-Appellee, v. Carl R. AJELLO, Attorney General of the State of Connecticut, Orest T. Dubno, Commissioner of Revenue Services of the State of Connecticut, Anthony V. Milano, Secretary of the Office of Policy and Management of the State of Connecticut, Defendants-Appellants. AMERADA HESS CORPORATION, Plaintiff-Appellee, v. Ella T. GRASSO, Governor of the State of Connecticut, Orest T. Dubno, Commissioner of Revenue Services of the State of Connecticut, Anthony V. Milano, Secretary of the Office of Policy and Management of the State of Connecticut, Defendants-Appellants.

United States Court of Appeals, Second Circuit.

Decided January 28, 1981.


Attorney(s) appearing for the Case

William E. Glynn, Hartford, Conn. (Day, Berry & Howard, Hartford, Conn., Richard M. Reynolds, Allan B. Taylor, J. Bruce Boisture, Hartford, Conn., of counsel) for plaintiffs-appellees.

Francis J. McNamara, Jr., Stamford, Conn. (Cummings & Lockwood, Stamford, Conn., Eric Watt Wiechmann, Joseph D. Magri, Stamford, Conn., of counsel) for plaintiff-appellee Texaco, Inc.

Caplin & Drysdale, Washington, D. C. (Robert H. Elliott, Myron C. Baum, Albert G. Lauber, Jr., Washington, D. C., and Sachs, Sachs, Delaney & Sachs, Arthur S. Sachs, Milford, Conn., of counsel) for plaintiff-appellee Amerada Hess Corp.

Peter W. Gillies, Asst. Atty. Gen., Hartford, Conn. (Carl R. Ajello, Atty. Gen., Richard K. Greenberg, Paul M. Scimonelli, Ralph G. Murphy, Robert L. Klein, William B. Gundling, Asst. Attys. Gen., Hartford, Conn., of counsel) for defendants-appellants.

Before MULLIGAN and VAN GRAAFEILAND, Circuit Judges, and WERKER, District Judge.


MULLIGAN, Circuit Judge:

On April 11, 1980, Conn.Publ.Act No.80-71 (Conn.Act) was signed into law and it became effective July 1, 1980. Section 1 of the Act imposes a 2% tax on the gross earnings derived by integrated petroleum companies from the sales of petroleum products in the State of Connecticut. As in the companion New York case decided today, Mobil Oil Corp. v. Tully, 639 F.2d 912 (2d Cir. 1981), the Connecticut legislature...

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