Gus O. HOLLIS, Maxine Hollis, and Jean Walsh Quinnett, Plaintiffs-Appellants,
v.
The UNITED STATES of America, Defendant-Appellee,
Independent Petroleum Association of America, et al., Amici Curiae.
United States Court of Appeals, Tenth Circuit.https://leagle.com/images/logo.png
October 3, 1984.
October 3, 1984.
Attorney(s) appearing for the Case
Dan M. Peterson, Gulf & Great Plains Legal Foundation, Kansas City, Mo. (David Crump, Professor of Law, South Texas Law School, Houston, Tex., Wilkes C. Robinson, Barbara Luann Ridgeway and James W. Jeans, Gulf & Great Plains Legal Foundation of America, Kansas City, Mo., with him on the brief, Gerald R. Treece, Professor of Law, South Texas Law School, Houston, Tex., of counsel), for plaintiffs-appellants.
John F. Murray, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Ann Belanger Durney and Daniel F. Ross, Attys., Tax Division, Dept. of Justice, Washington, D.C., with him on the brief, William S. Price, U.S. Atty., Oklahoma City, Okl., of counsel), for defendant-appellee.
Harold B. Scoggins, Jr., Independent Petroleum Ass'n of America, Washington, D.C.; William H. Brown, Michael J. Sullivan of Brown, Drew, Apostolos, Massey & Sullivan, Casper, Wyo., William H. Mellor III, Gale A. Norton, Mountain States Legal Foundation, Denver, Colo., David Kennedy of Kennedy & Connor, Sheridan, Wyo., Gene W. Lafitte, L. Linton Morgan, George J. Domas, Deborah Bahn Price, Joe B. Norman, Anne E. Tate of Liskow & Lewis, New Orleans, La., Mark White, Atty. Gen., State of Texas, John W. Fainter, Jr., Richard E. Gray, III, Stuart Fryer, Asst. Attys. Gen., Austin, Tex., Stephen F. Williams, Robert Nagel, Professors of Law, University of Colorado School of Law, Boulder, Colo., filed a brief on behalf of amici curiae.
Before SETH, DOYLE and LOGAN, Circuit Judges.
United States Court of Appeals, Tenth Circuit.
SETH, Chief Judge.
This was an action for a refund of taxes paid under the Crude Oil Windfall Profit Tax Act, Pub.L. No. 96-223. It was brought by two taxpayers asserting that the Act was unconstitutional. In their complaint they make only several conclusory statements — thus the provisions of the Act generally are not definite enough "to satisfy due process and, thus, are in violation of Amendment XIV, Section 1 of the Constitution of the United States," and...
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