SHELL OIL CO. v. DEPARTMENT OF REVENUE

Nos. 66240, 66254.

496 So.2d 789 (1986)

SHELL OIL COMPANY, Petitioner, v. DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Florida.

Rehearing Denied November 24, 1986.


Attorney(s) appearing for the Case

Arthur J. England, Jr. and Sandra S. Barker of Fine Jacobson, Schwartz, Nash, Block and England, Miami, and William D. Peltz, Senior Tax Counsel and Elizabeth C. Burton, Tax Atty., Shell Oil Co., Houston, Tex., for petitioner.

Jim Smith, Atty. Gen., and Joseph C. Mellichamp, III, and Sharon A. Zahner, Asst. Attys. Gen., Tallahassee, for respondent.


McDONALD, Justice.

The First District Court of Appeal has certified the following question as one of great public importance:

Whether the State of Florida is prohibited by U.S.C. § 1333(a)(2)(A) [sic] from imposing a tax upon income derived from the sale in the United States of oil extracted from the outer Continental Shelf?

Shell Oil Co. v. Department of Revenue, 461 So.2d 959, 963 (Fla. 1st DCA 1984...

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