MRT EXPLORATION CO. v. McNAMARA

Nos. 94 CA 0063R, 94 CA 0064R.

669 So.2d 1338 (1996)

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.

February 23, 1996.


Attorney(s) appearing for the Case

J. Edgerton Pierson, Jr., Shreveport, for Plaintiffs-Appellants Mississippi River Transmission Corporation, Arkla, Inc., Murphy Oil USA, Inc., and Rosewood Resources.

Malcolm S. Murchison, Shreveport, for Plaintiff-Appellant Pennzoil Exploration and Production Company.

Marshall Napper, Monroe, for Plaintiffs-Appellants Murphy Oil USA, Inc. and Total Minatome Corporation.

Robert G. Pugh, Sr., Shreveport, for Defendant-Appellee Shirley McNamara.

Before CARTER, PITCHER and CRAIN, JJ.


PITCHER, Judge.

This case is before us on partial remand from the Louisiana Supreme Court. For the reasons stated below, we now reverse the trial court's finding that plaintiffs2 owed severance taxes for the period of December of 1979 through September of 1982.

FACTS AND PROCEDURAL HISTORY

In our previous opinion, we adopted the facts of these two consolidated cases as set forth by the trial court in its reasons...

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