Legal Opinion
Belco Petroleum Corp. v. State Board of Equalization
Wyoming Supreme Court
Decided November 24, 1978No. 4917PublishedCited by 45 opinions
1Opinion of the Court
RAPER, Justice.
This appeal arises from a review by the district court of an administrative hearing conducted by the State Board of Equalization (hereinafter Board), wherein the Board denied any relief to the appellant, Belco Petroleum Company (hereinafter Belco), which company claimed that an increase in the severance tax enacted by the Wyoming Legislature in 1975 could not be applied to Belco’s tax liability for the year 1975 because to so apply the increase would be to give the 1975 tax increase an illegal and unconstitutional retroactive effect. The district court affirmed the Board. The…
2Cases cited50 opinions
- Bowman Transportation, Inc. v. Arkansas-Best Freight System, Inc.Supreme Court of the United States · 1975
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Welch v. HenrySupreme Court of the United States · 1938
- Milliken v. United StatesSupreme Court of the United States · 1931
- Untermyer v. AndersonSupreme Court of the United States · 1928
45 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Richardson v. Tennessee Board of DentistryTennessee Supreme Court · 1995
- Colonial Pipeline Co. v. MorganTennessee Supreme Court · 2008
- Mekss v. Wyoming Girls' SchoolWyoming Supreme Court · 1991
- Dow Jones & Co. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1990
- Herring v. Welltech, Inc.Wyoming Supreme Court · 1983
40 more not listed; retrieve them via the Exa API.