Legal Opinion
Kennedy Oil v. Department of Revenue
Wyoming Supreme Court
Decided December 31, 2008No. S-07-0287PublishedCited by 25 opinions
1Opinion of the Court
KITE, Justice.
[¶ 1] After the Wyoming State Board of Equalization (Board) affirmed the Department of Revenue’s (DOR) valuations of Kennedy Oil’s (Kennedy) coal bed methane (CBM) production for production years 2000-2002, Kennedy sought review in district court. The DOR moved for, the district court ordered and this Court accepted certification pursuant to W.R.A.P. 12.09(b). 1 We are asked to decide whether the DOR properly valued Kennedy’s 2000-2002 CBM pro duction at the outlet of the initial dehydrator pursuant to Wyo. Stat. Ann. § 39-14-203(b)(iv) (LexisNexis 2007).
ISSUES
[¶ 2] The primary…
2Cases cited8 opinions
- Parker Land & Cattle Co. v. Wyoming Game & Fish CommissionWyoming Supreme Court · 1993
- Worker's Compensation Claim of Dale v. S & S Builders, LLCWyoming Supreme Court · 2008
- Wyoming Community College Commission v. Casper Community College DistrictWyoming Supreme Court · 2001
- BP America Production Co. v. Department of RevenueWyoming Supreme Court · 2005
- RME Petroleum Co. v. Wyoming Department of RevenueWyoming Supreme Court · 2007
3 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Dorr v. Smith, Keller & AssociatesWyoming Supreme Court · 2010
- Barlow Ranch, Limited Partnership v. Greencore Pipeline Company LLCWyoming Supreme Court · 2013
- Wyoming Medical Center, Inc. v. Wyoming Insurance Guaranty Ass'nWyoming Supreme Court · 2010
- Adelizzi v. StrattonWyoming Supreme Court · 2010
- Wilson Advisory Committee v. Board of County CommissionersWyoming Supreme Court · 2012
20 more not listed; retrieve them via the Exa API.