Legal Opinion · Dissent
Exxon Corp. v. Wyoming State Board of Equalization
Wyoming Supreme Court
Decided December 7, 1989No. 88-132Published
1DissentUrbigkit, Justice
Appellant, Exxon Corporation (Exxon), purchased Japanese manufactured pipe for construction of its billion dollar Shute Creek to Rock Springs, Wyoming carbon dioxide natural gas production plant. The raw pipe was shipped by boat to Portland, Oregon, reloaded by rail, and unloaded in Fort Collins, Colorado. Following processing, the pipe was reloaded for delivery to the industrial plant for line installation in Wyoming. With an invoice price of approximately $13 million, Exxon paid a $421,-839.38 tax to the state of Colorado, $395,-396.84 plus interest of $26,442.54, calculated by a three…
2Cases cited28 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
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