CLAIM SUMMARY/DETERMINATION FORM

FACTS

On or about 20 April 2010, the Mobile Offshore Drilling Unit Deepwater Horizon (Deepwater Horizon) 

exploded and sank in the Gulf of Mexico. As a result of the explosion and sinking, oil was discharged. 

The Coast Guard designated the source of the discharge and identified BP as a responsible party (RP). 

BP accepted the designation and advertised its OPA claims process. On 23 August 2010, the Gulf Coast 

Claims Facility (GCCF) began accepting and adjudicating certain individual and business claims on 

behalf of BP.

CLAIM AND CLAIMANT

On 14 September 2011, Anthony Morgan (the Claimant) presented an Optional Oil Spill Liability Trust 

Fund (OSLTF) Claim Form to the National Pollution Funds Center (NPFC) seeking $75,000.00 in loss of 

profits and impairment of earnings capacity and $85,000.00 in real or personal property damage that 

allegedly resulted from the Deepwater Horizon oil spill.

The Claimant operates a taxi business, D’Iberville City Taxi Service1 in D’Iberville, Mississippi.2

 The 

Claimant asserts that due to the Deepwater Horizon oil spill, the tourism industry in the D’Iberville, 

Mississippi region collapsed, reducing the demand for taxi services in the area.3 As a result of the 

decreased demand for taxi services, the Claimant asserts he lost income in 2010.4

 Additionally, the 

Claimant asserts the reduction in the tourism industry has led to his home being placed in foreclosure.5

The Claimant provided the following explanation regarding the calculation of his sum certain of 

$75,000.00 for loss of profits and impairment of earnings capacity: the Claimant took his business’ 

income before the oil spill of ($16,000.00) and added the business’ probable income for the post-oil spill 

period ($16,000.00) for a total of $32,000.00.6

 The Claimant then subtracted the 2009 earnings of 

$10,000.00 for a total loss of $22,000.00.7

 The claimant then multiplied this amount by three, 

representing three years of losses, for a product of $66,000.00.8

 The Claimant then multiplied this by 

1 City of D’Iberville Privilege License 2011 from 01 November 2010 to 31 October 2011. 2 Hardship Letter dated 15 August 2011.

3 Hardship Letter dated 15 August 2011.

4 The Claimant’s response to the NPFC’s Request for Additional Information received 29 September 2011, Question 

# 6.

5 The Claimant’s response to the NPFC’s Request for Additional Information received 29 September 2011, Question 

# 8.

6 The Claimant’s response to the NPFC’s Request for Additional Information received 29 September 2011, Question 

# 7.

7 The Claimant’s response to the NPFC’s Request for Additional Information received 29 September 2011, Question 

# 7.

8 The Claimant’s response to the NPFC’s Request for Additional Information received 29 September 2011, Question 

# 7.

Claim Number N10036-1407

Claimant Anthony Morgan 

Type of Claimant Private (US) 

Type of Claim Loss of Profits and Impairment of Earnings Capacity

Amount Requested $75,000.00

Type of Claim Real or Personal Property Damage

Amount Requested $85,000.00

 
fifteen percent, representing an increase in growth, for a product of $9,000.009 and added this to the 

previous total of $66,000.00 for a sum certain of $75,000.00 in loss of profits and impairment of earnings 

capacity.10

The Claimant provided the following explanation regarding the calculation of his sum certain of 

$85,000.00 for real or personal property damage: the Claimant stated that he is in the process of losing 

his home to foreclosure.11 The Claimant stated that the appraised value of the home is $85,000.00,12

which became the Claimant’s sum certain of $85,000.00 for real or personal property damage.13 

APPLICABLE LAW

The Oil Pollution Act of 1990 (OPA) provides that each responsible party for a vessel or facility from 

which oil is discharged into or upon the navigable waters or adjoining shorelines or exclusive economic 

zone is liable for removal costs and damages. 33 U.S.C. § 2702(a). Damages include the loss of profits 

or impairment of earning capacity due to the injury, destruction or loss of real property, personal property, 

or natural resources, which shall be recoverable by any claimant. 33 U.S.C. § 2702(b)(2)(E).

The OSLTF, which is administered by the NPFC, is available to pay claims for uncompensated damages 

pursuant to 33 U.S.C. § 2712(a)(4) and § 2713 and the OSLTF claims adjudication regulations at 33 

C.F.R. Part 136. With certain exceptions a claim must first be presented to the responsible party. 33 

U.S.C. § 2713(a). If the claim is either denied or not settled by any person by payment within 90 days 

after the date on which it was presented, the claimant may elect to commence an action in court or present 

the claim to the OSLTF. 33 U.S.C. § 2713(c).

Pursuant to the claims regulations, 33 C.F.R. § 136.233, a claimant must establish the following to prove 

loss of profits or impairment of earning capacity:

(a) That real or personal property or natural resources have been injured, destroyed, or lost.

(b) That the claimant’s income was reduced as a consequence of injury to, destruction of, or loss of 

property or natural resources, and the amount of that reduction.

(c) The amount of the claimant’s profits or earnings in comparable periods and during the period 

when the claimed loss or impairment was suffered, as established by income tax returns, financial 

statements, and similar documents. In addition, comparative figures for profits or earnings for the 

same or similar activities outside of the area affected by the incident also must be established.

(d) Whether alternative employment or business was available and undertaken and, if so, the amount 

of income received. All income that a claimant received as a result of the incident must be 

clearly indicated and any saved overhead and other normal expenses not incurred as a result of 

the incident must be established.

Pursuant to the claims regulations, 33 C.F.R. 136.315, a claimant must establish the following to prove 

damage to real or personal property:

(a) An ownership or leasehold interest in the property;

(b) That the property was injured or destroyed;

9 The NPFC notes that $66,000.00 multiplied by 15% yields a product of $9,900.00 and not the $9,000.00 proposed 

by the Claimant. Because $9,000.00 was used by the Claimant in the calculation of his sum certain, the NPFC will 

utilize that number as well. 

10 The Claimant’s response to the NPFC’s Request for Additional Information received 29 September 2011, 

Question # 7.

11 The Claimant’s response to the NPFC’s Request for Additional Information received 29 September 2011, 

Question # 8.

12 12

13 The Claimant’s response to the NPFC’s Request for Additional Information received 29 September 2011, 

Question # 8.

 
(c) The cost or repair or replacement;

(d) The value of the property both before and after injury occurred.

In addition, for each claim for economic loss resulting from destruction of real or personal property, the 

claimant must establish:

(a) That the property was not available for use and, if it had been, the value of that use;

(b) Whether or not substitute property was available and, if used, the costs thereof;

(c) That the economic loss claimed was incurred as the result of the injury to or destruction of the 

property.

Under 33 U.S.C. § 2702(b)(2)(E) and 33 C.F.R. Part 136, a claimant must prove that any loss of income 

was due to injury, destruction or loss of real or personal property or of a natural resource as a result of a 

discharge or substantial threat of a discharge of oil. Under 33 C.F.R. § 136.105(a) and § 136.105(e)(6), 

the claimant bears the burden of providing to the NPFC all evidence, information, and documentation 

deemed necessary by the Director, NPFC, to support the claim.

Under 33 C.F.R. § 136.235, the amount of compensation allowable for a claim involving loss of profits or 

impairment of earning capacity is limited to the actual net reduction or loss of earnings or profits suffered. 

Calculations for net reductions or losses must clearly reflect adjustments for:

(a) All income resulting from the incident;

(b) All income from alternative employment or business undertaken;

(c) Potential income from alternative employment or business not undertaken, but reasonably 

available;

(d) Any saved overhead or normal expenses not incurred as a result of the incident; and

(e) State, local, and Federal taxes.

DETERMINATION OF LOSS

The Claimant’s Submission to the OSLTF

In support of his claim, the Claimant presented the following documentation to the NPFC:

- Optional Oil Spill Liability Trust Fund (OSLTF) Claim Form, received 14 September 

2011;

- Photocopies of the Claimant’s Mississippi Driver License and Social Security Card;

- City of D’Iberville Privilege License 2011 from 01 November 2010 to 31 October 2011;

- Hardship Letter dated 15 August 2011;

- Letter from Shapiro & Massey, LLC to the Claimant dated 24 February 2011;

- 2010 Form 1040 Federal Tax Return;

- 2009 Form 1040 Federal Tax Return;

- 2008 Form 1040 Federal Tax Return;

- Spreadsheet titled ‘Gross Income for 2008’;

- Spreadsheet titled ‘Gross Income for 2009’;

- Spreadsheet titled ‘Gross Income for 2010’; and 

- Partial GCCF Interim Payment Claim Form;

- The Claimant’s response to the NPFC’s Request for Additional Information received 29 

September 2011, document request #’s 1-9 and answers to questions 1-14;

- 2009 Form 1040Schedule C-EZ Federal Tax Return;

- 2010 Form 1040 Schedule C Federal Tax Return;

- Photocopy of the Claimant’s Mississippi Driver License;

- City of D’Iberville Privilege License from 01 November 2008-31 October 2009;
- Gateway Insurance Company policy information for D’Iberville City Cab, Inc.;

- Lighthouse Insurance Services Receipt for Payment dated 20 September 2011;

- Spreadsheet titled Schedule of Automobiles as of 16 July 2011;

- Warrant for case of Midfirst Bank v. Anthony R. Morgan and Ella Deon Morgan, And/Or 

Any Unknown Tenants or Occupants dated 08 September 2011;

- Photocopy of ‘The Gazette’ dated 2nd Quarter April-June 2011;

- Mississippi Insurance Identification Card for period 16 July 2010-16 July 2011;

- Photocopies of business advertisements, one of which is the Claimant’s business;

- Letter from the Claimant to Keesler Air force Base Pass & I.D. dated 27 June 2011;

- Letter from the Claimant to Deepwater Horizon (BP) Claims Office;

- Photocopy of the Claimant’s business card;

- Medical Transportation Proposal;

- List titled ‘Vehicle Availability’;

- Taxi Rate information for the Claimant’s business;

- Office/Service Center Lease Agreement between Vitzi Inc. and the Claimant dated 20 

January 2010;

- Blueprint schematic of the Claimant’s former office;

- United States Postal Service Customer’s Receipt with photocopy of Mississippi Power 

Company receipt.

Prior to presenting this Claim to the NPFC, the Claimant filed an Emergency Advance Payment (EAP) 

Six Months Claim with the GCCF on 20 November 2010 in the amount of $3,600.00 for loss of profits 

and impairment of earnings capacity.14 The Claimant was assigned Claimant ID # 3423374 and Claim ID 

# 502149. The EAP Claim was denied on 07 December 2010.15 Additionally, the Claimant filed an 

Interim Payment Claim Quarter III 2011 (ICQ32011) on 30 August 2011 in the amount of $75,000.00 for 

loss of profits and impairment of earnings capacity.16 The Claimant was assigned Claim ID # 9446741. 

The ICQ32011 Claim is currently in the review process and a determination has yet to be issued upon it.17

Based upon the evidence provided by the Claimant, it appears that the subject matter for the GCCF claims 

is the same as the subject matter of the claim before the NPFC, i.e., that due to the Deepwater Horizon oil 

spill, the demand for the Claimant’s taxi business plummeted and as a result caused the Claimant to lose 

income. The NPFC deems the Claimant’s EAP GCCF claim to be properly presented to the RP and 

properly presented to the NPFC.18 Accordingly, this Claim Summary Determination for NPFC Claim 

N10036-1407 considers and addresses the earnings claimed in the claim presented to the responsible 

party, specifically; GCCF Claim # 502149 (EAP). 

NPFC Determination

The claim is denied. Under 33 C.F.R. § 136.105(a) and 136.105(e)(6), the Claimant bears the burden of 

providing to the NPFC all evidence, information and documentation deemed necessary by the Director, 

NPFC, to support the claim. The NPFC considered all documentation presented by the Claimant.

PRSENTMENT

14 Report from the GCCF dated 06 October 2011. 15 GCCF Denial Letter dated 07 December 2010. 16 Report from the GCCF dated 06 October 2011. 17 GCCF Claimant Status page. 18 Under 33 C.F.R. § 136.103(c) the NPFC does not have presentment over a claim until the RP denies the claim or 

the claim has not been settled within 90 days after the presentment of the claim to the RP. There has not been a 

decision on the ICQ32011 claim by the RP to date and the claim was not presented to the GCCF until 30 August 

2011. 

 
Under 33 C.F.R. § 136.103(a), all claims for removal costs or damages must be presented first to the 

responsible party (RP). Regarding presentment of claims to the GCCF asserting loss of profits and 

impairment of earnings capacity, the Claimant presented an EAP Claim to the GCCF for loss of profits 

and impairment of earnings capacity on 20 November 2010 in the amount of $3,600.00.19 Additionally, 

the Claimant presented an ICQ32011 Claim for loss of profits and impairment of earnings capacity to the 

GCCF on 30 August 2011 in the amount of $75,000.00.20 The Claimant then presented a claim for loss of 

profits and impairment of earnings capacity in the amount of $75,000.00 to the NPFC.21 Under 33 C.F.R. 

§ 136.103(c) the NPFC does not have presentment over a claim until the RP denies the claim or the claim 

has not been settled within 90 days after the presentment of the claim to the RP. There has not been a 

decision on the ICQ32011 claim by the RP to date22 and the claim was not presented to the GCCF until 

30 August 2011.23 Thus, any claimed amount of damages exceeding $3,600.00 for loss of profits and 

impairment of earnings capacity was not properly presented to the RP/GCCF pursuant to 33 C.F.R. § 

136.103(c) and is therefore denied.

Regarding presentment of claims to the GCCF asserting real or personal property damages, the Claimant 

presented a claim for real or personal property damages in the amount of $85,000.00 to the NPFC.24 

Although the Claimant has presented both an EAP Claim and an ICQ32011 Claim to the GCCF, neither 

claim included any claimed damages for real or personal property damage. 25 Thus, there are no amount 

of damages regarding real or personal property damages properly presented to the RP/GCCF pursuant to 

33 C.F.R. § 136.103(a) and any amount of damages for real or personal property presented to the NPFC 

are therefore denied.

LOSS OF PROFITS AND IMPAIRMENT OF EARNINGS CAPACITY

Additionally, the claim is denied because the alleged loss in the amount of $75,000.00 is not due to the 

injury, destruction or loss of property or natural resources as a result of a discharge or substantial threat of 

a discharge of oil.

The Claimant asserts that due to the Deepwater Horizon oil spill, the tourism industry in the D’Iberville, 

Mississippi region collapsed, reducing the demand for the Claimant’s taxi business.26 By extension, the 

Claimant asserts his business suffered reduced income.27 The Claimant, however, fails to prove that he 

suffered a loss due to the Deepwater Horizon oil spill. The Claimant fails to provide evidence regarding 

the effect of the Deepwater Horizon oil spill on his taxi business. In an effort to obtain more information 

regarding the effect of the Deepwater Horizon oil spill on the Claimant’s business, the NPFC requested 

additional documentation from the Claimant.28 The NPFC requested, among other items, full and 

complete profit and loss statements from 2008-2010, bank statements for the Claimant’s business from 

2008-2010, taxi trip receipts for the Claimant’s business from 2008-2010 and documentation of any trip 

cancellations that occurred due to the Deepwater Horizon oil spill.29 Although the Claimant provided a 

response to the NPFC’s Request for Additional Information, he failed to provide the specific 

documentation mentioned above.30 

19 Report from the GCCF dated 06 October 2011. 20 Report from the GCCF dated 06 October 2011. 21 Optional OSLTF Claim Form received 14 September 2011. 22 GCCF Claimant Status page. 23 Report from the GCCF dated 06 October 2011. 24 Optional OSLTF Claim Form received 14 September 2011. 25 Report from the GCCF dated 06 October 2011. 26 Hardship Letter dated 15 August 2011. 27 Hardship Letter dated 15 August 2011. 28 NPFC Request for Additional Information dated 21 September 2011. 29 NPFC Request for Additional Information dated 21 September 2011. 30 The Claimant’s response to the NPFC’s Request for Additional Information received 29 September 2011, 

document request #’s 1-9 and answers to questions 1-14.

 
In response to the NPFC’s question31 asking for a list of reoccurring customers, Claimant listed one, 

Global Trans Services Inc. In an effort to verify the Claimant’s assertion that the Deepwater Horizon oil 

spill affected the Claimant’s business with Global Trans Services, the NPFC contacted Global Trans 

Services. In a subsequent phone conversation, the NPFC was informed that the Deepwater Horizon oil 

spill had no effect on the Claimant’s relationship with Global Trans Services.32 Accordingly, the 

Claimant fails to prove that he suffered a loss due to the Deepwater Horizon oil spill.

Furthermore, the Claimant has not proven that he suffered a financial loss due to the Deepwater Horizon 

oil spill at all. Examining the financial information33 provided by the Claimant, the Claimant collected 

gross receipts of $22,123.0034 in 2010 compared to receipts of $14,040.0035 in 2009 and $14,140.0036 in 

2008. Although the Claimant’s gross business receipts in 2009 and 2008 are identical to the business 

income of $14,040.0037 and $14,140.0038 for those respective years, the Claimant’s 2010 business income 

of $10,346.0039 is $11,777.00 less than the 2010 business gross receipts. As discussed above, the 

Claimant failed to respond to the NPFC’s Request for Additional Information regarding full and complete 

profit and loss statements. Accordingly, the Claimant fails to prove that the suppressed business income 

in 2010 is due to the Deepwater Horizon oil spill and not a rise in business expenditures or a rise in the 

cost of goods used in the Claimant’s business. Thus, the Claimant fails to prove he suffered a loss in 

2010 that is isolated to the effects of the Deepwater Horizon oil spill.

This claim is denied because the Claimant failed to make proper presentment for loss of profits and 

impairment of earnings capacity exceeding $3,600.00 as well as for any real or personal property 

damages. Additionally, the Claimant failed to meet his burden to demonstrate (1) that there was an 

alleged loss in the amount claimed, and (2) that the alleged loss is due to the injury, destruction or loss of 

property or natural resources as a result of a discharge or substantial threat of a discharge of oil.

Claim Supervisor: NPFC Claims Adjudication Division

Date of Review: 11/8/11

Supervisor’s Actions: Denial approved

Supervisor’s Comments:

31 The Claimant’s response to the NPFC’s Request for Additional Information received 29 September 2011, 

Question # 5.

32 PHONECON between the NPFC and Global Trans Services Inc. dated 03 October 2011. 33 The NPFC notes that the Claimant’s financial information is incomplete, as only gross receipts are listed and 

lacked a detailed breakdown of expenses and other accounting information. Additionally the NPFC made a request 

for full and complete profit and loss statements so as to further evaluate the Claimant’s claim. As discussed above, 

the Claimant failed to provide this requested information. Accordingly, the NPFC evaluated the Claimant’s claim 

with the originally submitted financial data. 

34 Spreadsheet titled ‘Gross Income for 2010’. 35 Spreadsheet titled ‘Gross Income for 2009’. 36 Spreadsheet titled ‘Gross Income for 2008’. 37 2009 Form 1040 Federal Tax Return. 38 2008 Form 1040 Federal Tax Return. 39 2010 Form 1040 Federal Tax Return.