Shell Petroleum Inc. V. United States Book Reviews

Shell Petroleum Inc. V. United States by Third Circuit U.S. Court Of Appeals Book Summary

This is an appeal of the denial of a tax credit under the Crude Oil Windfall Profit Tax Act, Pub. L. 96-223, 94 Stat. 229 (1980) (codified in scattered sections of 7, 19, 26, and 42 U.S.C.) (repealed in part 1988) ("COWPTA") which grants oil producers an income tax credit of $3.00 for each barrel-of-oil equivalent of "oil produced from . . . tar sands" extracted through wells drilled between January 1, 1980 and December 31, 1992. The resolution of this case turns on the proper definition of "oil produced from tar sands," which the Act does not define. Shell contends the definition should be derived from commonly accepted usage in the petroleum industry and asserts that when the statute was enacted in 1980, "tar sand oil" meant "oil so viscous*fn1 that it cannot be recovered economically through `primary production methods'*fn2-- i.e., methods used in ordinary oil fields." The government maintains the proper definition may be found in Department of Energy Ruling 1976-4, which defines "tar sands" as "[t]he several rock types that contain an extremely viscous hydrocarbon which is not recoverable in its natural state by conventional oil well production methods including currently used enhanced recovery techniques." Department of Energy Ruling 1976-4, 10 C.F.R. ch. II Rulings 371, 372 (1980).*fn3 Shell concedes that it is not entitled to a refund if we accept the DOE Ruling definition. Following a bench trial, the District Court adopted the definition of tar sands crafted by the DOE Ruling and denied the refund. See Shell Petroleum, Inc. v. United States, 996 F. Supp. 361, 372 (D. Del. 1997). Because we substantially agree with the District Court's well reasoned opinion, we will affirm.

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