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EXPLORATION CO. OF LOUISIANA, INC. v. U.S.

Civ. A. No. 86-0849.

672 F.Supp. 258 (1987)

The EXPLORATION COMPANY OF LOUISIANA, INC. v. UNITED STATES of America.

United States District Court, W.D. Louisiana, Lafayette-Opelousas Division.

June 11, 1987.

Attorney(s) appearing for the Case

Robert M. Willan, Rockville, Md., Edwin Hunter, Lake Charles, La., for Exploration Co. of Louisiana, Inc.

Joseph S. Cage, Jr., U.S. Atty., Lawrence W. Moon, Jr., Lafayette, La., Robert L. Welsh, Tax Div., U.S. Dept. of Justice, Washington, D.C., for the U.S.

MEMORANDUM RULING

WALTER, District Judge.

Pending for determination are The Exploration Company of Louisiana, Inc.'s ("ECL") and the United States of America's cross motions for summary judgment. ECL contends it was disallowed a refund for windfall profit tax withheld for the year 1983 in the amount of $146,437.83. ECL claims that it is an "independent producer," and, therefore, is eligible for reduced tax rates for its tier 1 production and for the stripper...

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