Legal Opinion
Waterford Energy, Inc. v. Oklahoma Tax Commission
Court of Civil Appeals of Oklahoma
Decided March 31, 1992No. 77168PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
ADAMS, Judge:
Waterford Energy appeals an order of the Oklahoma Tax Commission (the Commission) denying its protest of sales taxes assessed. 1 Two types of transactions are involved. In the first, Waterford transferred its rights in a gas-gathering pipeline as part of a larger transaction involving the sale of oil and gas wells, rights of way and easements, equipment, and machinery. Over Waterford’s protest, the Commission assessed sales tax on the sale of the pipeline.
In the second type of transaction, Waterford, as operator of several oil and gas wells in which it owned an…
2Cases cited11 opinions
- Enterprise Management Consultants, Inc. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1988
- Kay County Gas Co. v. BryantSupreme Court of Oklahoma · 1928
- Magnolia Petroleum Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1958
- United Benefit Life Insurance Co. v. Norman Lumber Co.Supreme Court of Oklahoma · 1971
- Hartford Fire Insurance Company v. BalchSupreme Court of Oklahoma · 1960
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Colonial Pipeline Co. v. State Department of Assessments and TaxationCourt of Appeals of Maryland · 2002
- Menzies v. PowellCourt of Appeals for the Tenth Circuit · 2022
- Dorchester Master Ltd. Partnership v. Dorchester Hugoton, Ltd.Court of Appeals of Texas · 1996
- McMillin v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1995