Legal Opinion
El Paso Natural Gas Co. v. Oklahoma Tax Commission
Court of Civil Appeals of Oklahoma
Decided June 4, 1996No. 85433PublishedCited by 6 opinions
1Opinion of the Court
OPINION
TAYLOR, Presiding Judge.
This is an appeal from an order by the OHahoma Tax Commission (OTC) denying a tax protest of El Paso Natural Gas Company (El Paso) and Anson Company (Anson). Based upon the record and applicable law, we affirm.
I. FACTS
Anson, a gas producer, and El Paso, a gas purchaser, entered into gas purchase contracts in the early 1980’s. A dispute arose over whether El Paso had breached the take- or-pay provisions of the contracts. Take-or-pay provisions obligate a gas purchaser to take certain quantities of gas or pay for them, even if not taken. The parties settled their…
2Cases cited12 opinions
- Bufferd v. CommissionerSupreme Court of the United States · 1993
- Grand River Dam Authority v. StateSupreme Court of Oklahoma · 1982
- Globe Life & Accident Insurance Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1996
- Teleco, Inc. v. Corporation CommissionSupreme Court of Oklahoma · 1982
- Madill Bank and Trust Co. v. HerrmannCourt of Civil Appeals of Oklahoma · 1987
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Neer v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1999
- Estate of Sieber v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 2001
- Kifer v. CommissionCourt of Civil Appeals of Oklahoma · 1997
- West v. State ex rel. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 1998
- Estate of Stuart v. State Ex Rel. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 2008
1 more not listed; retrieve them via the Exa API.