Shell Oil Company v. Iowa Department of Revenue

PETITIONER: Shell Oil Company
RESPONDENT: Iowa Department of Revenue
LOCATION: Kino Community Hospital

DOCKET NO.: 87-984
DECIDED BY: Rehnquist Court (1988-1990)
LOWER COURT: Iowa Supreme Court

CITATION: 488 US 19 (1988)
ARGUED: Oct 04, 1988
DECIDED: Nov 08, 1988

ADVOCATES:
Harry M. Griger - on behalf of the Appellee
Kenneth Steven Geller - on behalf of the Appellant,
Lawrence G. Wallace - on behalf of the United States, as amicus curiae, in support of Appellee

Facts of the case

Question

Media for Shell Oil Company v. Iowa Department of Revenue

Audio Transcription for Oral Argument - October 04, 1988 in Shell Oil Company v. Iowa Department of Revenue

Audio Transcription for Opinion Announcement - November 08, 1988 in Shell Oil Company v. Iowa Department of Revenue

William H. Rehnquist:

The opinion of the Court in No. 87-984, Shell Oil Company versus Iowa Department of Revenue will be announced by Justice Marshall.

Thurgood Marshall:

This is an appeal from the Supreme Court of Iowa.

In an opinion filed with the Clerk today, we hold that the Outer Continental Shelf Lands Act does not preclude Iowa or any other states from including Outer Continental Shelf derived income in the unitary tax rate of an otherwise constitutionally permissible apportionment formula.

The Supreme Court of Iowa is hereby affirmed.