488 U.S. 19 109 S.Ct. 278 102 L.Ed.2d 186 SHELL OIL COMPANY, Appellantv.IOWA DEPARTMENT OF REVENUE. No. 87-984. Argued Oct. 4, 1988. Decided Nov. 8, 1988. Syllabus Between tax years 1977 and 1980, a portion of Shell Oil Company’s gross revenues was derived from the sale of oil and natural gas extracted from the Outer […]
