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EXXON CORP. v. CITY OF LONG BEACH

Nos. 86-5702, 86-5706, 86-5707, 86-5708.

812 F.2d 1256 (1987)

EXXON CORPORATION, Plaintiff-Appellant, v. CITY OF LONG BEACH, a Municipal Corporation, Defendant-Appellee. SHELL OIL COMPANY, Plaintiff-Appellant, v. CITY OF LONG BEACH, a Municipal Corporation; Gray Davis; Leo McCarthy; Jesse R. Huff; James Hankla, Defendants-Appellees. TEXACO, INC., Plaintiff-Appellant, v. CITY OF LONG BEACH, Defendant-Appellee. MOBIL OIL CORPORATION, Plaintiff-Appellant, v. CITY OF LONG BEACH, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided March 19, 1987.

Attorney(s) appearing for the Case

Andrew J. Kilcarr and John P. Dean, Washington, D.C., Vincent Tricarico, Los Angeles, Cal., Charles F. Rice, New York City; Philip K. Verleger and David A. Destino, Los Angeles, Cal., Kenneth Fountain, Houston, Tex., Raymond V. McCord, Houston, Tex., John S. Kingdon and Alan M. Grimaldi, Washington, D.C., Leslie C. Randall, Universal City, Cal., and Robert D. Wilson, White Plains, N.Y., for plaintiff-appellant.

Alan V. Hager, Deputy Atty. Gen., Los Angeles, Cal., for defendants-appellees.

Before KENNEDY and POOLE, Circuit Judges, and PRICE, District Judge.

KENNEDY, Circuit Judge:

The question in this case is whether the Crude Oil Windfall Profit Tax of 1980, 26 U.S.C. §§ 4986-98 (1982) (WPT), is an excise tax for purposes of a contract between the city of Long Beach and a consortium of oil companies. We conclude that it is not, and affirm the judgment of the district court.

The contract in question is an agreement between the city of Long Beach and a consortium...

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