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SHELL PETROLEUM, INC. v. U.S.

No. 02-5037.

319 F.3d 1334 (2003)

SHELL PETROLEUM, INC., and Subsidiary Corporations, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

February 13, 2003.

Attorney(s) appearing for the Case

Alan I. Horowitz, Miller & Chevalier Chartered, of Washington, DC, argued for plaintiff-appellant. Of counsel on the brief were Charles W. Hall, Fulbright & Jaworski, L.L.P., of Houston, Texas; and Kenneth C. Gobetz, Wichler & Gobetz, P.C., of Suffern, New York. Of counsel was Nancy T. Bowen, Fulbright & Jaworski, L.L.P., of Houston, Texas.

Steven W. Parks, Attorney, Tax Division, Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were Eileen J. O'Connor, Assistant Attorney General; and Richard Farber, Attorney.

Before NEWMAN, RADER, and PROST, Circuit Judges.

Opinion of the court filed by Circuit Judge PROST. Opinion concurring-in-part, dissenting-in-part filed by Circuit Judge PAULINE NEWMAN.

PROST, Circuit Judge.

Appellants, Shell Petroleum, Inc., and subsidiary corporations ("Shell"), appeal the decision of the United States Court of Federal Claims granting summary judgment to the United States. The court held that Shell was not entitled to a tax refund for calendar years 1988 and 1989 under the Crude Oil Windfall...

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