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MISSISSIPPI RIVER FUEL CORPORATION v. COCREHAM

No. 23402.

382 F.2d 929 (1967)

MISSISSIPPI RIVER FUEL CORPORATION et al., Appellants, v. Roland COCREHAM, Collector of Revenue of the State of Louisiana, Appellee.

United States Court of Appeals Fifth Circuit.

September 13, 1967.

Attorney(s) appearing for the Case

Clyde R. Brown, C. McVea Oliver, Monroe, La., Clarence L. Yancey, Thomas A. Harrell, Shreveport, La., for appellants.

Edwin L. Weisl, Asst. Atty. Gen., Roger P. Marquis, Atty., Dept. of Justice, Washington, D. C., for the United States as amicus curiae in support of appellant.

Emmett E. Batson, Chapman L. Sanford, Cyrus A. Greco, Baton Rouge, La., for appellee.

George C. Schoenberger, Jr., Joseph G. Hebert, Jess Johnson, Jr., New Orleans, La., amici curiae on the merits.

Before RIVES and WISDOM, Circuit Judges, and CONNALLY, District Judge.

WISDOM, Circuit Judge:

The substantive issue for decision is the right of the State of Louisiana to exact severance taxes on oil and gas produced under a lease to a private corporation when the land in question is part of a federal enclave, Barksdale Air Force Base in Bossier Parish, Louisiana. The district court held that the State may exact such taxes. 247 F.Supp. 819. We reverse. When the United States acquired title to the...

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