Case No. RJG272-00041

March 26, 1997

DECISION AND ORDER

OF THE DEPARTMENT OF ENERGY

Supplemental Order

Name of Applicant: Harold Henley

Date of Filing: March 19, 1997

Case Number: RJ272-41

On September 11, 1995, the Office of Hearings and Appeals (OHA) of the Department of Energy (DOE) issued a Decision and Order granting a supplemental refund to Energy Industries, Inc., in the Subpart V crude oil refund proceeding. Crude Oil Supplemental Refund Distribution, Case No. RB272-00040 (September 11, 1995). On January 21, 1997, the OHA was informed that the check disbursed to Energy Industries, Inc., Case No. RF272-61789, was canceled by the Treasury in accordance with limited payability laws. Upon attempting to contact Energy Industries, Inc., at the telephone number provided to us by the applicant, we were informed that the company, a corporation, was recently dissolved. At the time of the dissolution of the corporation, the sole shareholder in the corporation was Harold Henley.

The OHA has generally held that, when a corporation that is eligible for a Subpart V refund dissolves, the refund should be disbursed to the shareholders in proportion to their ownership interests. See, e.g., Gulf Oil Corp./Pate's Gulf, 22 DOE ¶ 85,219 (1992); Shell Oil Corp./Johnson LPG Sales, Co., 23 DOE ¶ 85,170 (1993). In accordance with these precedents, we will direct the DOE Controller to issue a new supplemental crude oil refund check to Harold Henley.

It Is Therefore Ordered That:

(1) The Crude Oil Supplemental Refund Distribution Decision issued on September 11, 1995, Case No. RB272-00040, is hereby modified with respect to Energy Industries, Inc., Case No. RF272-61789, redesignated RJ272-41 , as set forth in Paragraph (2) below.

(2) The Director of Special Accounts and Payroll, Office of Departmental Accounting and Financial Systems Development, Office of the Controller, of the Department of Energy shall take appropriate action to disburse from the escrow fund denominated Crude Tracking-

Claimants 4, Account No. 999DOE0010Z, maintained at the Department of the Treasury, the sum of $133 to:

Harold Henley

672 N. Lake Drive

Watertown, SD 57201

(3) This is a final Order of the Department of Energy.

George B. Breznay

Director

Office of Hearings and Appeals

Date: March 26, 1997