MRT EXPLORATION CO. v. McNAMARA

No. 94 CA 0063, 94 CA 0064.

648 So.2d 1108 (1994)

MRT EXPLORATION COMPANY, Mississippi River Transmission Corporation, Murphy Oil Corporation, Pennzoil Producing Company, Texas Gas Exploration Corporation and Arkla, Inc. v. Shirley McNAMARA, Secretary, Louisiana Department of Revenue and Taxation. ROSEWOOD RESOURCES, INC. v. Shirley McNAMARA, Secretary, Louisiana Department of Revenue and Taxation.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied February 2, 1995.


Attorney(s) appearing for the Case

J. Edgerton Pierson, Jr., Shreveport, for plaintiffs-appellants Mississippi River Transmission Corp., ARKLA, Inc., Murphy Oil USA, Inc., and Rosewood Resources.

Malcolm S. Murchison, Shreveport, for plaintiff-appellant Pennzoil Exploration and Production Co.

Marshall Napper, Monroe, for plaintiffs-appellants Murphy Oil USA, Inc. and Total Minatome Corp.

Robert G. Pugh, Sr., Shreveport, for defendant-appellee Shirley McNamara.

Before LOTTINGER, C.J., and CARTER and PITCHER, JJ.


PITCHER, Judge.

Plaintiffs1 filed this action to recover severance taxes paid under protest for a period beginning in October of 1982. Plaintiffs argued that the Louisiana Severance Tax Statutes were unconstitutional as applied to oil and gas production from the Barksdale Air Force Base, a federal enclave. In response, defendant, the Louisiana Department of Revenue and Taxation, filed a reconventional demand for severance taxes covering...

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