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PETROLEUM EXPLORATION v. UNITED STATES

Civ. A. No. C-69-2-C.

404 F.Supp. 93 (1975)

PETROLEUM EXPLORATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N. D. West Virginia.

October 31, 1975.

Attorney(s) appearing for the Case

Richard G. Herndon, Wheeling, W. Va., for plaintiff.

Helen E. Marmoll, Tax Div. Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OPINION AND ORDER

OREN R. LEWIS, Senior District Judge, Sitting by Designation.

The plaintiff is an integrated distributor and producer of natural gas in the geographical area of Eastern Kentucky known as the Clay-Knox Field. Almost all of the gas comes from wells located within the Clay-Knox Field, most of which are owned by the plaintiff. Some are owned by independent producers — most sell their gas to the plaintiff — there are...

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