Mobil Oil Corp. v. Calvert

PHILLIPS, Chief Justice.

This case presents questions as to the amount of tax due Appellee Comptroller in three different types of gas operations involving the Appellant.

The first situation involves the production and sale of gas from unitized fields where Appellant pays the royalty owners’ share of processing charges; the second involves the production of gas, a portion of which is returned for use as lease use gas; the third involves the production and processing of gas at a processing plant which is owned by several affiliated plant owners including Appellant.

Each of the three operations…