LOUISIANA LAND & EXPLORATION CO. v. PILOT PETROLEUM CORP.

No. 88-3662.

900 F.2d 816 (1990)

The LOUISIANA LAND AND EXPLORATION COMPANY, Plaintiff-Appellee, v. PILOT PETROLEUM CORPORATION, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

May 10, 1990.


Attorney(s) appearing for the Case

Robert B. Deane, Douglas Grundmeyer, Chaffe, McCall, Phillips, Toler & Sarpy, New Orleans, La., for defendant-appellant.

John Breckenridge, Asst. Atty. Gen., Montgomery, Ala., for intervenor State of Ala.

Katherine Goldman, John F. Landrum, Milling, Benson, Woodward, Hillyer, Pierson & Miller, New Orleans, La., for plaintiff-appellee.

Before BROWN, WILLIAMS, and JOLLY, Circuit Judges.


JOHN R. BROWN, Circuit Judge:

The question this case presents is whether the state of Alabama may tax jet fuel, which is sold for export to a foreign country. Pilot Petroleum Corporation argues that the Alabama tax1 violates the Import-Export Clause2 of the United States Constitution. The district court granted the Louisiana Land & Exploration Company's motion for summary judgment. After this court certified...

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