SHELL OIL CO. v. SECRETARY, REV. & TAXATION

No. 95-CA-2113.

671 So.2d 1026 (1996)

SHELL OIL COMPANY, et al. v. SECRETARY, REVENUE AND TAXATION.

Court of Appeal of Louisiana, Fourth Circuit.

March 14, 1996.


Attorney(s) appearing for the Case

Mark B. Meyers, New Orleans, Randall G. Durfee, Houston, Texas, for appellee Shell Oil Company and Shell Offshore, Inc.

Robert G. Pugh, Pugh, Pugh & Pugh, Shreveport, for appellant Secretary, Dept. of Revenue and Taxation, State of Louisiana.

Before BARRY, LOBRANO and JONES, JJ.


LOBRANO, Judge.

This case originated in the Board of Tax Appeals as a result of four assessments by the Department of Revenue (the Department) against Shell Oil, Shell Western E & P, Inc. and Shell Offshore, Inc. (Shell). Although consolidated by the Board of Tax Appeals for hearing, the four assessments involve two unrelated issues.

In proceedings numbers 3392 and 3393, the Department assessed Shell for severance taxes on natural gas production for the...

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