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Legal Opinion

Amoco Production Co. v. Department of Revenue

Wyoming Supreme Court

Decided July 23, 2004No. 02-171PublishedCited by 36 opinions

1Opinion of the Court

GOLDEN, Justice.

[¶ 1] This is an appeal by Amoco Production Company (Amoco) from a decision by the State Board of Equalization (Board) assessing Amoco on underpayment of severance taxes and increasing gross product valuation on gas produced from the Whitney Canyon field in Uinta County for the production years 1990 through 1992. We will affirm in part and reverse in part.

ISSUES

[¶ 2] Amoco presents the following issues for review:

A. Uinta County lacks appeal rights in this matter.

B. Royalties and production taxes are not properly included in the direct cost ratio as costs of producing.

C. The…

2Cases cited50 opinions

  1. Reynolds v. SimsSupreme Court of the United States · 1964
  2. Gould v. GouldSupreme Court of the United States · 1917
  3. County of Albany v. . HookerNew York Court of Appeals · 1912
  4. Board of County Commissioners v. State Board of Social ServicesSupreme Court of Colorado · 1974
  5. Casper Oil Co. v. EvensonWyoming Supreme Court · 1995

45 more not listed; retrieve them via the Exa API.

3Cited by36 opinions

  1. In Re Adoption of CFWyoming Supreme Court · 2005
  2. BP America Production Co. v. Department of RevenueWyoming Supreme Court · 2005
  3. RME Petroleum Co. v. Wyoming Department of RevenueWyoming Supreme Court · 2007
  4. Chevron U.S.A., Inc. v. Department of RevenueWyoming Supreme Court · 2007
  5. Brenda Miller, as Personal Representative of the Estate of Connie Rae ScribnerWyoming Supreme Court · 2014

31 more not listed; retrieve them via the Exa API.

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