Legal Opinion
Wyodak Resources Development Corp. v. Wyoming Department of Revenue
Wyoming Supreme Court
Decided January 23, 2017No. S-16-0075PublishedCited by 35 opinions
1Opinion of the Court
KAUTZ, Justice.
[¶1] Appellant Wyodak Resources Development Corp. (Wyodak) is a coal producer in Campbell County, Wyoming and reports the taxable value of its coal to Appellee Department of Revenue (Department) using the proportionate profits valuation method. Wyo-dak claims the Department improperly applied Wyoming law when it set the point of valuation for its coal for production years 2009 through 2011. It also challenges the Department’s categorization of certain government-imposed and environmental expenses in the tax valuation formula. The Board of Equalization (Board) upheld the…
2Cases cited24 opinions
- Abbott Laboratories v. GardnerSupreme Court of the United States · 1967
- Worker's Compensation Claim of Dale v. S & S Builders, LLCWyoming Supreme Court · 2008
- State Ex Rel. Motor Vehicle Division v. HoltzWyoming Supreme Court · 1983
- Worker's Compensation Claim of Bush v. State ex rel. Wyoming Workers' Compensation DivisionWyoming Supreme Court · 2005
- Powder River Coal Co. v. Wyoming State Board of EqualizationWyoming Supreme Court · 2002
19 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Delcon Partners LLC v. Wyoming Department of RevenueWyoming Supreme Court · 2019
- Thompson v. StateWyoming Supreme Court · 2018
- FH v. State (In re Interest of ECH)Wyoming Supreme Court · 2018
- Britain v. Britain (In re Estate of Britain)Wyoming Supreme Court · 2018
- HB Family Limited Partnership, a Wyoming limited partnership Robbin D. Mommsen, Trustee of the Robbin D. Mommsen Trust dated May 29, 2002, as amended Reynolds Pomeroy, II and Bettie B. Pomeroy, Trustees of the Pomeroy Revocable Trust dated November 15, 2017, as amended Howard G. Hardeman and Elizabeth J. Hardeman, individually and as Trustees of the Elizabeth J. Hardeman Trust The Hardeman Revocable Trust dated March 15, 2016, as amended, by Scott Hardeman and Stephanie Hardeman, Trustees Gayle Hardeman Decker and David R. Decker Deborah J. Hardeman Christine M. Coleman, as Trustee of the Christine M. Coleman Wyoming QPRT II dated January 2011 William Murray and Michael N. Christodolou and Kathleen A. Christodolou v. Teton County Board of County Commissioners and Teton Raptor CenterWyoming Supreme Court · 2020
30 more not listed; retrieve them via the Exa API.