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SHELL PETROLEUM, INC. v. U.S.

No. CIV. A. 93-508-JJF.

996 F.Supp. 361 (1997)

SHELL PETROLEUM, INC. and Subsidiary Corporations, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Delaware.

October 16, 1997.

Attorney(s) appearing for the Case

William O. LaMotte, III, Elaine C. Reilly, Morris, Nichols, Arsht, & Tunnell, Wilmington, DE. Of Counsel: B. John Williams, Jr., Mary E. Baluss, Morgan, Lewis & Bockius, LLP, Washington, DC; Charles R. Herpich, Jr., Sara D. Trapani, Shell Petroleum, Inc., Houston, TX; Charles W. Hall, Fulbright & Jaworski, LLP, Houston, TX, for Plaintiff.

Gregory M. Sleet, U.S. Atty., Wilmington, DE. Dennis M. Donohue, Special Litigation Counsel, Jonathan Jackel, Trial Attorney, Tax Division, U.S. Dept. of Justice, Washington, DC. Victoria J. Ely, Special Assistant to the Tax Division, District Counsel, I.R.S., Houston, TX, for Defendant.

MEMORANDUM OPINION

FARNAN, Chief Judge.

I. BACKGROUND

This is an action brought by Plaintiff, Shell Petroleum Inc. ("Shell"), pursuant to 26 U.S.C. § 7422 for the refund of claimed overpaid federal income taxes and interest due thereon under 26 U.S.C. § 6611. Shell is incorporated under the laws of the State of Delaware and maintains a principal office in Delaware at 1105 Market Street, Wilmington, Delaware...

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