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PTASYNSKI v. UNITED STATES

Nos. C80-302, C82-050.

550 F.Supp. 549 (1982)

Harry PTASYNSKI, John Partridge, Berton W. Avery, Goldie Avery, Frederick S. Johnson, and Calvin Petroleum Corporation, Plaintiffs, v. UNITED STATES of America, Defendant. Independent Petroleum Association of America, et al., Intervenors. John PARTRIDGE, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Wyoming.

November 4, 1982.

Attorney(s) appearing for the Case

Robert F. Nagel and Stephen Williams, University of Colorado, School of Law, Boulder, Colo., William H. Brown and Mike Sullivan, Brown, Drew, Apostolos, Massey & Sullivan, Casper, Wyo., for taxpayer plaintiffs and Ass'n intervenors.

Harold Scoggins, Washington, D.C., for intervenor Independent Petroleum Ass'n of America.

Mark White, Atty. Gen. and Stuart Fryer, Asst. Atty. Gen., Austin, Tex., for intervenor State of Texas.

George J. Domas, Liskow & Lewis, New Orleans, La., for intervenor State of Louisiana.

Gale Norton, Mountain States Legal Foundation, Denver, Colo., co-counsel for intervenors State of Tex. and State of La.

Richard L. Krause, Park Ridge, Ill., for amicus curiae American Farm Bureau Federation.

Brent Kunz, Hathaway, Speight & Kunz, Cheyenne, Wyo., for amicus curiae American Farm Bureau Federation and amicus curiae Wyoming Farm Bureau Federation.

Robert Livingston and Robert L. Baker, Dept. of Justice, Washington, D.C., for defendant United States of America.

MEMORANDUM OPINION

KERR, District Judge.

The question for consideration in this case is the constitutionality of the Windfall Profits Tax on Domestic Crude Oil. The tax is imposed pursuant to the Crude Oil Windfall Profits Tax Act of 1980, 26 U.S.C. § 4986 et seq. (Act), one provision of which, namely the Alaska oil exemption, 26 U.S.C. § 4994(e) provides the focus of this challenge. This Court has jurisdiction in accordance with 28 U.S.C. §...

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