1. Home
  2. Browse Decisions
  3. So.2d
  4. 818 So.2d
  5. 818 So.2d 903 (2002)
 

SHELL PIPELINE CORP. v. KENNEDY

No. 2000 CA 0948R.

818 So.2d 903 (2002)

SHELL PIPELINE CORPORATION v. John N. KENNEDY, Secretary of the Department of Revenue and Taxation, State of Louisiana

Court of Appeal of Louisiana, First Circuit.

May 10, 2002.

Attorney(s) appearing for the Case

Jesse R. Adams, III, New Orleans, for Appellee Plaintiff Shell Pipeline Corporation.

M. Keith Prudhomme, Lake Charles, for Appellant Defendant John N. Kennedy, Secretary of the Department Of Revenue and Taxation, State of Louisiana.

Before: FOIL, PETTIGREW and KLINE, JJ.

FOIL, J.

The only issue in this appeal is whether the trial court properly construed the term "oil" for the purpose of a tax assessment. We find no error in the trial court's construction of the term, and affirm.

BACKGROUND

In September of 1995, the Department of Revenue and Taxation (Department) audited Shell Pipeline Corporation's pipeline operations within the state of Louisiana and assessed it with additional taxes of over a million dollars for...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases