BOARDWALK PIPELINE PARTNERS, LP, Boardwalk Pipelines Holding Corp., Boardwalk GP, LP, Boardwalk GP, LLC, and Loews Corporation, Defendants-Below, Appellants-Cross Appellees,
v.
BANDERA MASTER FUND LP, Bandera Value Fund LLC, Bandera Offshore Value Fund Ltd., Lee-Way Financial Services, Inc., and James R. McBride, On behalf of themselves and similarly situated Boardwalk Pipeline Partners, LP Unitholders, Plaintiffs-Below, Appellees-Cross Appellants.
Supreme Court of Delaware.https://leagle.com/images/logo.png
Before SEITZ, Chief Justice; VALIHURA, VAUGHN, TRAYNOR, Justices; and LEGROW, Judge, constituting the Court en Banc.
SEITZ, Chief Justice, for the Majority:
Oil and gas pipeline businesses transport petroleum products for their producer-customers. They often organize as Delaware Master Limited Partnerships ("MLPs") to take advantage of tax benefits from Federal Energy Regulatory Commission ("FERC") regulations. Under Delaware law, the MLP sponsor can structure...
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