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MURPHY OIL USA, INC. v. U.S.

No. CIV. 97-1124.

81 F.Supp.2d 942 (1999)

MURPHY OIL USA, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Arkansas, El Dorado Division.

November 19, 1999.

Attorney(s) appearing for the Case

Robin L. Greenhouse, McDermott, Will & Emery, Washington, DC, for Plaintiff.

Andrew T. Pribe, U.S. Department of Justice, Washington, DC, for Defendant.

MEMORANDUM OPINION

DAWSON, District Judge.

This case of first impression is before the Court on the cross motions for summary judgment filed by plaintiff Murphy Oil USA, Inc. (Murphy)(doc. # 24) and defendant United States of America (the government)(doc. # 21). The case arises out of Murphy's claim for a refund of all or some of the federal chemical excise taxes paid on its sales of refinery grade propylene...

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